676851 ÷ 27 
We're looking to find how many times 27 goes into 676851.

Step 1:
6 divided by 27 is 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 27

Let's proceed to step 2:
27 goes into 67 2 times with a remainder of 13.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 13 after subtracting 54 from 67.
Bring next digit (6) of the dividend behind the 13 and repeat the process: 136 / 27

Step 3:
If we divide 136 by 27, we get 5 and a remainder of 1.
The next digit of our result is 5. 
Result so far: 25.0
If we take 135 away from 136, we end up with 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 27

Step 4:
When dividing 18 by 27, we get 0 with a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 250.0
Subtracting 0 from 18 leaves us with 18.
Append the next digit (5) from the dividend to 18 and continue with: 185 / 27

Advancing to step 5:
27 can be fit into 185 6 times, resulting in a remainder of 23.
The number 6 becomes the next digit in our result. 
Result so far: 2506.0
Deduct 162 from 185 and we're left with 23.
Bring next digit (1) of the dividend behind the 23 and repeat the process: 231 / 27

Let's proceed to step 6:
If we divide 231 by 27, we get 8 and a remainder of 15.
The number 8 becomes the next digit in our result. 
Result so far: 25068.0
The remainder is 15 after subtracting 216 from 231.
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:
150 divided by 27 is 5 with a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 25068.5
If we subtract 135 from 150, we 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.

Let's proceed to step 8:
If we divide 150 by 27, we get 5 and a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 25068.55
Deduct 135 from 150 and we're left 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.

Our division results in 25068.55 with a remaining 0.015.