We divide 82278 by 27
We want to figure out the number of times 82278 can be divided by 27.

Advancing to step 1:
27 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 27

Advancing to step 2:
If we divide 82 by 27, we get 3 and a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we take 81 away from 82, we end up with 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 27

Going ahead to step 3:
27 goes into 12 0 times with a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 30.0
Subtract 0 from 12 to get 12.
Bring next digit (7) of the dividend behind the 12 and repeat the process: 127 / 27

Moving on to step 4:
27 can be fit into 127 4 times, resulting in a remainder of 19.
Record the quotient 4 as the next digit in the result. 
Result so far: 304.0
Subtract 108 from 127 to get 19.
Take the next digit (8) from the dividend and append it to 19, then repeat: 198 / 27

Let's proceed to step 5:
When dividing 198 by 27, we get 7 with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 3047.0
The remainder is 9 after subtracting 189 from 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 6:
90 divided by 27 is 3 with a remainder of 9.
Put 3 as the next digit of the answer. 
Result so far: 3047.3
Deduct 81 from 90 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 7:
When dividing 90 by 27, we get 3 with a remainder of 9.
The number 3 becomes the next digit in our result. 
Result so far: 3047.33
The remainder is 9 after subtracting 81 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

In conclusion, the division gives 3047.33 with a balance of 0.009.