We look at the division of 349221 by 27 
Let's see how many times 27 fits into 349221.

Going ahead to step 1:
27 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (4) from the dividend after 3, then repeat: 34 / 27

Going ahead to step 2:
34 divided by 27 is 1 with a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 27 from 34, we get 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 27

Moving on to step 3:
27 can be fit into 79 2 times, resulting in a remainder of 25.
Write down 2 as next digit of the result. 
Result so far: 12.0
The remainder is 25 after subtracting 54 from 79.
Grab the next digit (2) from the dividend, add it to 25, then carry on: 252 / 27

Moving on to step 4:
252 divided by 27 is 9 with a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 129.0
If we take 243 away from 252, we end up with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 27

Going ahead to step 5:
92 divided by 27 is 3 with a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 1293.0
Deduct 81 from 92 and we're left with 11.
Append the next digit (1) from the dividend to 11 and continue with: 111 / 27

Moving on to step 6:
27 can be fit into 111 4 times, resulting in a remainder of 3.
The number 4 becomes the next digit in our result. 
Result so far: 12934.0
Deduct 108 from 111 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
When dividing 30 by 27, we get 1 with a remainder of 3.
Record the quotient 1 as the next digit in the result. 
Result so far: 12934.1
If we subtract 27 from 30, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 8:
The number 27 fits into 30 1 times, leaving a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 12934.11
Subtract 27 from 30 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

The final outcome is 12934.11, with a leftover of 0.003.