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\begin{array}{l}\phantom{27)}\phantom{1}\\27\overline{)4900}\\\end{array}
Use the 1^{st} digit 4 from dividend 4900
\begin{array}{l}\phantom{27)}0\phantom{2}\\27\overline{)4900}\\\end{array}
Since 4 is less than 27, use the next digit 9 from dividend 4900 and add 0 to the quotient
\begin{array}{l}\phantom{27)}0\phantom{3}\\27\overline{)4900}\\\end{array}
Use the 2^{nd} digit 9 from dividend 4900
\begin{array}{l}\phantom{27)}01\phantom{4}\\27\overline{)4900}\\\phantom{27)}\underline{\phantom{}27\phantom{99}}\\\phantom{27)}22\\\end{array}
Find closest multiple of 27 to 49. We see that 1 \times 27 = 27 is the nearest. Now subtract 27 from 49 to get reminder 22. Add 1 to quotient.
\begin{array}{l}\phantom{27)}01\phantom{5}\\27\overline{)4900}\\\phantom{27)}\underline{\phantom{}27\phantom{99}}\\\phantom{27)}220\\\end{array}
Use the 3^{rd} digit 0 from dividend 4900
\begin{array}{l}\phantom{27)}018\phantom{6}\\27\overline{)4900}\\\phantom{27)}\underline{\phantom{}27\phantom{99}}\\\phantom{27)}220\\\phantom{27)}\underline{\phantom{}216\phantom{9}}\\\phantom{27)99}4\\\end{array}
Find closest multiple of 27 to 220. We see that 8 \times 27 = 216 is the nearest. Now subtract 216 from 220 to get reminder 4. Add 8 to quotient.
\begin{array}{l}\phantom{27)}018\phantom{7}\\27\overline{)4900}\\\phantom{27)}\underline{\phantom{}27\phantom{99}}\\\phantom{27)}220\\\phantom{27)}\underline{\phantom{}216\phantom{9}}\\\phantom{27)99}40\\\end{array}
Use the 4^{th} digit 0 from dividend 4900
\begin{array}{l}\phantom{27)}0181\phantom{8}\\27\overline{)4900}\\\phantom{27)}\underline{\phantom{}27\phantom{99}}\\\phantom{27)}220\\\phantom{27)}\underline{\phantom{}216\phantom{9}}\\\phantom{27)99}40\\\phantom{27)}\underline{\phantom{99}27\phantom{}}\\\phantom{27)99}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.
\text{Quotient: }181 \text{Reminder: }13
Since 13 is less than 27, stop the division. The reminder is 13. The topmost line 0181 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 181.