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\begin{array}{l}\phantom{27)}\phantom{1}\\27\overline{)71}\\\end{array}
Use the 1^{st} digit 7 from dividend 71
\begin{array}{l}\phantom{27)}0\phantom{2}\\27\overline{)71}\\\end{array}
Since 7 is less than 27, use the next digit 1 from dividend 71 and add 0 to the quotient
\begin{array}{l}\phantom{27)}0\phantom{3}\\27\overline{)71}\\\end{array}
Use the 2^{nd} digit 1 from dividend 71
\begin{array}{l}\phantom{27)}02\phantom{4}\\27\overline{)71}\\\phantom{27)}\underline{\phantom{}54\phantom{}}\\\phantom{27)}17\\\end{array}
Find closest multiple of 27 to 71. We see that 2 \times 27 = 54 is the nearest. Now subtract 54 from 71 to get reminder 17. Add 2 to quotient.
\text{Quotient: }2 \text{Reminder: }17
Since 17 is less than 27, stop the division. The reminder is 17. The topmost line 02 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 2.