271289 ÷ 97 
Our goal is to divide 271289 by 97.

Moving on to step 1:
97 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 97

Step 2:
The number 97 fits into 27 0 times, leaving a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Take the next digit (1) from the dividend and append it to 27, then repeat: 271 / 97

Going ahead to step 3:
If we divide 271 by 97, we get 2 and a remainder of 77.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 194 away from 271, we end up with 77.
Append the next digit (2) from the dividend to 77 and continue with: 772 / 97

Advancing to step 4:
When dividing 772 by 97, we get 7 with a remainder of 93.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtract 679 from 772 to get 93.
Fetch the next digit (8) from the dividend, attach it to 93 and continue: 938 / 97

Moving on to step 5:
97 goes into 938 9 times with a remainder of 65.
Put 9 as the next digit of the answer. 
Result so far: 279.0
The remainder is 65 after subtracting 873 from 938.
Append the next digit (9) from the dividend to 65 and continue with: 659 / 97

Going ahead to step 6:
97 can be fit into 659 6 times, resulting in a remainder of 77.
Put 6 as the next digit of the answer. 
Result so far: 2796.0
The remainder is 77 after subtracting 582 from 659.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Moving on to step 7:
770 divided by 97 is 7 with a remainder of 91.
Use 7 as the next digit of our solution. 
Result so far: 2796.7
If we subtract 679 from 770, we get 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Moving on to step 8:
When dividing 910 by 97, we get 9 with a remainder of 37.
Put 9 as the next digit of the answer. 
Result so far: 2796.79
The remainder is 37 after subtracting 873 from 910.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 9:
370 divided by 97 is 3 with a remainder of 79.
Use 3 as the next digit of our solution. 
Result so far: 2796.793
Subtract 291 from 370 to get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

On to step 10:
97 goes into 790 8 times with a remainder of 14.
Use 8 as the next digit of our solution. 
Result so far: 2796.7938
If we take 776 away from 790, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 11:
140 divided by 97 is 1 with a remainder of 43.
Record the quotient 1 as the next digit in the result. 
Result so far: 2796.79381
The remainder is 43 after subtracting 97 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 12:
If we divide 430 by 97, we get 4 and a remainder of 42.
Put 4 as the next digit of the answer. 
Result so far: 2796.793814
If we take 388 away from 430, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 13:
If we divide 420 by 97, we get 4 and a remainder of 32.
The number 4 becomes the next digit in our result. 
Result so far: 2796.7938144
Deduct 388 from 420 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 2796.7938144 with a balance of 3.2e-07.