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No remainder. It has the same rule as 3 for divisibility. Add them up and if that is divisible by 27 then the number is divisible by 27.
7020
3.8571
2370.3704
4.5
There is no remainder because 189540/27 is exactly 7020
27 divided by 5 is 5 with remainder 2
5.4
9
23.7037
240.7407
27.7778