Start with this: 
  _____ 
27)7020
   
The first digit 2 of 27 goes into 7, the first digit of 7030, about 3
times, so we try 3, multiply 3 by 27:


    3   
27)7020
   81 

No 3 won't work because 81 is larger than 70.  So we erase the 3
and reduce it to 2: 

    2   
27)7020
   54

Now that's OK because 54 is smaller than 70. So we draw a
line and subtract and get 16


    2   
27)7020
   54
   16
   
Now bring down the 2 beside the 16, making it 162

    2   
27)7020
   54
   162

Now the first digit, 2, of 27, doesn't go into 1,  the first
digit of 162, so we notice that the first digit of 2 goes into
the first TWO digits of 162, 16, 8 times.  So we try 8,  We put 8
to the right of the 2 on top:

    28  
27)7020
   54
   162

We multiply the 8 by the 27 and get 216, but that's bigger than 
162, so we try 7

    27  
27)7020
   54
   162

We multiply the 7 by the 27 and get 189, but that's also bigger than 
162, so we try 6

    26  
27)7020
   54
   162

We multiply the 6 by the 27 and get 162. Now that's OK because 
162 is not greater than 162. So we draw a line and subtract and get 0
 and put that underneath

    26 
27)7020
   54
   162
   162
     0

Now we bring down the final 0

    26  
27)7020
   54
   162
   162
     00

The first digit 2 of 27 2 goes into 0 0 times, so
we put 0 up by the 6 in the top:

    260 
27)7020
   54
   162
   162
     00

Multiply the 0 by the 27 and get 00 and place it
at the bottom, draw a line and subtract and get 0

    260 
27)7020
   54
   162
   162
     00
     00

Edwin