Let's divide 27497940 by 967
We're looking to find how many times 967 goes into 27497940.

Moving on to step 1:
When dividing 2 by 967, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 967

Moving on to step 2:
The number 967 fits into 27 0 times, leaving a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 967

Advancing to step 3:
967 goes into 274 0 times with a remainder of 274.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 274, we get 274.
Bring next digit (9) of the dividend behind the 274 and repeat the process: 2749 / 967

On to step 4:
2749 divided by 967 is 2 with a remainder of 815.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 815 after subtracting 1934 from 2749.
Fetch the next digit (7) from the dividend, attach it to 815 and continue: 8157 / 967

Step 5:
8157 divided by 967 is 8 with a remainder of 421.
The number 8 becomes the next digit in our result. 
Result so far: 28.0
If we take 7736 away from 8157, we end up with 421.
Grab the next digit (9) from the dividend, add it to 421, then carry on: 4219 / 967

Let's proceed to step 6:
When dividing 4219 by 967, we get 4 with a remainder of 351.
Record the quotient 4 as the next digit in the result. 
Result so far: 284.0
Subtract 3868 from 4219 to get 351.
Include the next digit (4) from the dividend after 351, then repeat: 3514 / 967

On to step 7:
The number 967 fits into 3514 3 times, leaving a remainder of 613.
The number 3 becomes the next digit in our result. 
Result so far: 2843.0
If we take 2901 away from 3514, we end up with 613.
Include the next digit (0) from the dividend after 613, then repeat: 6130 / 967

Advancing to step 8:
If we divide 6130 by 967, we get 6 and a remainder of 328.
Use 6 as the next digit of our solution. 
Result so far: 28436.0
If we subtract 5802 from 6130, we get 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

On to step 9:
3280 divided by 967 is 3 with a remainder of 379.
Write down 3 as next digit of the result. 
Result so far: 28436.3
The remainder is 379 after subtracting 2901 from 3280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3790, and continue the process.

On to step 10:
If we divide 3790 by 967, we get 3 and a remainder of 889.
Use 3 as the next digit of our solution. 
Result so far: 28436.33
Subtracting 2901 from 3790 leaves us with 889.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8890, and continue the process.

Our division results in 28436.33 with a remaining 0.889.