We look at the division of 27147 by 85 
Let's see how many times 85 fits into 27147.

Advancing to step 1:
2 divided by 85 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 85

Moving on to step 2:
If we divide 27 by 85, we get 0 and a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Grab the next digit (1) from the dividend, add it to 27, then carry on: 271 / 85

Let's proceed to step 3:
85 goes into 271 3 times with a remainder of 16.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 16 after subtracting 255 from 271.
Include the next digit (4) from the dividend after 16, then repeat: 164 / 85

Advancing to step 4:
85 can be fit into 164 1 times, resulting in a remainder of 79.
Put 1 as the next digit of the answer. 
Result so far: 31.0
The remainder is 79 after subtracting 85 from 164.
Grab the next digit (7) from the dividend, add it to 79, then carry on: 797 / 85

Going ahead to step 5:
85 can be fit into 797 9 times, resulting in a remainder of 32.
Write down 9 as next digit of the result. 
Result so far: 319.0
If we take 765 away from 797, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 6:
85 can be fit into 320 3 times, resulting in a remainder of 65.
Record the quotient 3 as the next digit in the result. 
Result so far: 319.3
If we subtract 255 from 320, we get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

On to step 7:
85 can be fit into 650 7 times, resulting in a remainder of 55.
Use 7 as the next digit of our solution. 
Result so far: 319.37
Deduct 595 from 650 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Advancing to step 8:
The number 85 fits into 550 6 times, leaving a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 319.376
Deduct 510 from 550 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 9:
400 divided by 85 is 4 with a remainder of 60.
The next digit of our result is 4. 
Result so far: 319.3764
Subtract 340 from 400 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 10:
If we divide 600 by 85, we get 7 and a remainder of 5.
The next digit of our result is 7. 
Result so far: 319.37647
Subtract 595 from 600 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 11:
When dividing 50 by 85, we get 0 with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 319.37647
Deduct 0 from 50 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 12:
If we divide 500 by 85, we get 5 and a remainder of 75.
The next digit of our result is 5. 
Result so far: 319.3764705
If we subtract 425 from 500, we get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Going ahead to step 13:
85 goes into 750 8 times with a remainder of 70.
The next digit of our result is 8. 
Result so far: 319.37647058
Deduct 680 from 750 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

The final outcome is 319.37647058, with a leftover of 7e-08.