856371 ÷ 27 
Our goal is to divide 856371 by 27.

Let's proceed to step 1:
27 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 27

On to step 2:
27 goes into 85 3 times with a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 81 away from 85, we end up with 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 27

Going ahead to step 3:
If we divide 46 by 27, we get 1 and a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 31.0
Deduct 27 from 46 and we're left with 19.
Include the next digit (3) from the dividend after 19, then repeat: 193 / 27

Step 4:
27 can be fit into 193 7 times, resulting in a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 317.0
Deduct 189 from 193 and we're left with 4.
Fetch the next digit (7) from the dividend, attach it to 4 and continue: 47 / 27

Let's proceed to step 5:
The number 27 fits into 47 1 times, leaving a remainder of 20.
The next digit of our result is 1. 
Result so far: 3171.0
The remainder is 20 after subtracting 27 from 47.
Bring next digit (1) of the dividend behind the 20 and repeat the process: 201 / 27

Advancing to step 6:
The number 27 fits into 201 7 times, leaving a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 31717.0
The remainder is 12 after subtracting 189 from 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 7:
When dividing 120 by 27, we get 4 with a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 31717.4
Subtracting 108 from 120 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 8:
120 divided by 27 is 4 with a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 31717.44
If we subtract 108 from 120, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 31717.44 with a remainder of 0.012.