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
There is no remainder because 189540/27 is exactly 7020
27 divided by 5 is 5 with remainder 2
3.8571
2370.3704
5.4
9
9
23.7037
240.7407
27.7778
4.5