27162797 ÷ 996 
We want to divide 27162797 by 996.

Moving on to step 1:
When dividing 2 by 996, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 996

On to step 2:
The number 996 fits into 27 0 times, leaving a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 996

On to step 3:
996 can be fit into 271 0 times, resulting in a remainder of 271.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 271 leaves us with 271.
Append the next digit (6) from the dividend to 271 and continue with: 2716 / 996

Step 4:
996 can be fit into 2716 2 times, resulting in a remainder of 724.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 1992 from 2716, we get 724.
Append the next digit (2) from the dividend to 724 and continue with: 7242 / 996

Step 5:
When dividing 7242 by 996, we get 7 with a remainder of 270.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
Deduct 6972 from 7242 and we're left with 270.
Include the next digit (7) from the dividend after 270, then repeat: 2707 / 996

Going ahead to step 6:
2707 divided by 996 is 2 with a remainder of 715.
Put 2 as the next digit of the answer. 
Result so far: 272.0
The remainder is 715 after subtracting 1992 from 2707.
Grab the next digit (9) from the dividend, add it to 715, then carry on: 7159 / 996

Let's proceed to step 7:
996 can be fit into 7159 7 times, resulting in a remainder of 187.
Write down 7 as next digit of the result. 
Result so far: 2727.0
Deduct 6972 from 7159 and we're left with 187.
Include the next digit (7) from the dividend after 187, then repeat: 1877 / 996

Step 8:
When dividing 1877 by 996, we get 1 with a remainder of 881.
Put 1 as the next digit of the answer. 
Result so far: 27271.0
Subtracting 996 from 1877 leaves us with 881.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8810, and continue the process.

Advancing to step 9:
The number 996 fits into 8810 8 times, leaving a remainder of 842.
The next digit of our result is 8. 
Result so far: 27271.8
The remainder is 842 after subtracting 7968 from 8810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8420, and continue the process.

Moving on to step 10:
8420 divided by 996 is 8 with a remainder of 452.
The number 8 becomes the next digit in our result. 
Result so far: 27271.88
The remainder is 452 after subtracting 7968 from 8420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4520, and continue the process.

The quotient of the division is 27271.88, and the remainder is 0.452.