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\begin{array}{l}\phantom{27)}\phantom{1}\\27\overline{)476}\\\end{array}
Use the 1^{st} digit 4 from dividend 476
\begin{array}{l}\phantom{27)}0\phantom{2}\\27\overline{)476}\\\end{array}
Since 4 is less than 27, use the next digit 7 from dividend 476 and add 0 to the quotient
\begin{array}{l}\phantom{27)}0\phantom{3}\\27\overline{)476}\\\end{array}
Use the 2^{nd} digit 7 from dividend 476
\begin{array}{l}\phantom{27)}01\phantom{4}\\27\overline{)476}\\\phantom{27)}\underline{\phantom{}27\phantom{9}}\\\phantom{27)}20\\\end{array}
Find closest multiple of 27 to 47. We see that 1 \times 27 = 27 is the nearest. Now subtract 27 from 47 to get reminder 20. Add 1 to quotient.
\begin{array}{l}\phantom{27)}01\phantom{5}\\27\overline{)476}\\\phantom{27)}\underline{\phantom{}27\phantom{9}}\\\phantom{27)}206\\\end{array}
Use the 3^{rd} digit 6 from dividend 476
\begin{array}{l}\phantom{27)}017\phantom{6}\\27\overline{)476}\\\phantom{27)}\underline{\phantom{}27\phantom{9}}\\\phantom{27)}206\\\phantom{27)}\underline{\phantom{}189\phantom{}}\\\phantom{27)9}17\\\end{array}
Find closest multiple of 27 to 206. We see that 7 \times 27 = 189 is the nearest. Now subtract 189 from 206 to get reminder 17. Add 7 to quotient.
\text{Quotient: }17 \text{Reminder: }17
Since 17 is less than 27, stop the division. The reminder is 17. The topmost line 017 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 17.