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\begin{array}{l}\phantom{27)}\phantom{1}\\27\overline{)400}\\\end{array}
Use the 1^{st} digit 4 from dividend 400
\begin{array}{l}\phantom{27)}0\phantom{2}\\27\overline{)400}\\\end{array}
Since 4 is less than 27, use the next digit 0 from dividend 400 and add 0 to the quotient
\begin{array}{l}\phantom{27)}0\phantom{3}\\27\overline{)400}\\\end{array}
Use the 2^{nd} digit 0 from dividend 400
\begin{array}{l}\phantom{27)}01\phantom{4}\\27\overline{)400}\\\phantom{27)}\underline{\phantom{}27\phantom{9}}\\\phantom{27)}13\\\end{array}
Find closest multiple of 27 to 40. We see that 1 \times 27 = 27 is the nearest. Now subtract 27 from 40 to get reminder 13. Add 1 to quotient.
\begin{array}{l}\phantom{27)}01\phantom{5}\\27\overline{)400}\\\phantom{27)}\underline{\phantom{}27\phantom{9}}\\\phantom{27)}130\\\end{array}
Use the 3^{rd} digit 0 from dividend 400
\begin{array}{l}\phantom{27)}014\phantom{6}\\27\overline{)400}\\\phantom{27)}\underline{\phantom{}27\phantom{9}}\\\phantom{27)}130\\\phantom{27)}\underline{\phantom{}108\phantom{}}\\\phantom{27)9}22\\\end{array}
Find closest multiple of 27 to 130. We see that 4 \times 27 = 108 is the nearest. Now subtract 108 from 130 to get reminder 22. Add 4 to quotient.
\text{Quotient: }14 \text{Reminder: }22
Since 22 is less than 27, stop the division. The reminder is 22. The topmost line 014 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 14.