We look at the division of 196989 by 27 
We're looking to find how many times 27 goes into 196989.

Moving on to step 1:
27 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 27

Advancing to step 2:
19 divided by 27 is 0 with a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 27

Let's proceed to step 3:
When dividing 196 by 27, we get 7 with a remainder of 7.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we take 189 away from 196, we end up with 7.
Append the next digit (9) from the dividend to 7 and continue with: 79 / 27

Let's proceed to step 4:
27 can be fit into 79 2 times, resulting in a remainder of 25.
The number 2 becomes the next digit in our result. 
Result so far: 72.0
Deduct 54 from 79 and we're left with 25.
Include the next digit (8) from the dividend after 25, then repeat: 258 / 27

Going ahead to step 5:
If we divide 258 by 27, we get 9 and a remainder of 15.
Put 9 as the next digit of the answer. 
Result so far: 729.0
Subtract 243 from 258 to get 15.
Take the next digit (9) from the dividend and append it to 15, then repeat: 159 / 27

Step 6:
If we divide 159 by 27, we get 5 and a remainder of 24.
Put 5 as the next digit of the answer. 
Result so far: 7295.0
If we subtract 135 from 159, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 7:
27 goes into 240 8 times with a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 7295.8
Deduct 216 from 240 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 8:
27 goes into 240 8 times with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 7295.88
If we take 216 away from 240, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The quotient of the division is 7295.88, and the remainder is 0.024.