Find closest multiple of $5400$ to $27000$. We see that $5 \times 5400 = 27000$ is the nearest. Now subtract $27000$ from $27000$ to get reminder $0$. Add $5$ to quotient.
Since $0$ is less than $5400$, stop the division. The reminder is $0$. The topmost line $00005$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $5$.