We look at the division of 326283 by 27 
We want to figure out the number of times 326283 can be divided by 27.

Let's proceed to step 1:
If we divide 3 by 27, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 27

Advancing to step 2:
27 can be fit into 32 1 times, resulting in a remainder of 5.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 5 after subtracting 27 from 32.
Include the next digit (6) from the dividend after 5, then repeat: 56 / 27

Going ahead to step 3:
56 divided by 27 is 2 with a remainder of 2.
The next digit of our result is 2. 
Result so far: 12.0
Deduct 54 from 56 and we're left with 2.
Include the next digit (2) from the dividend after 2, then repeat: 22 / 27

Let's proceed to step 4:
When dividing 22 by 27, we get 0 with a remainder of 22.
Use 0 as the next digit of our solution. 
Result so far: 120.0
Subtracting 0 from 22 leaves us with 22.
Append the next digit (8) from the dividend to 22 and continue with: 228 / 27

Advancing to step 5:
When dividing 228 by 27, we get 8 with a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 1208.0
If we subtract 216 from 228, we get 12.
Take the next digit (3) from the dividend and append it to 12, then repeat: 123 / 27

Going ahead to step 6:
If we divide 123 by 27, we get 4 and a remainder of 15.
Use 4 as the next digit of our solution. 
Result so far: 12084.0
Subtracting 108 from 123 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 7:
If we divide 150 by 27, we get 5 and a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 12084.5
Subtract 135 from 150 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 8:
150 divided by 27 is 5 with a remainder of 15.
The next digit of our result is 5. 
Result so far: 12084.55
Subtract 135 from 150 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

The final outcome is 12084.55, with a leftover of 0.015.