We look at the division of 264997 by 27 
We want to divide 264997 by 27.

Moving on to step 1:
The number 27 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 27

Going ahead to step 2:
26 divided by 27 is 0 with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Fetch the next digit (4) from the dividend, attach it to 26 and continue: 264 / 27

Let's proceed to step 3:
If we divide 264 by 27, we get 9 and a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtract 243 from 264 to get 21.
Grab the next digit (9) from the dividend, add it to 21, then carry on: 219 / 27

On to step 4:
27 goes into 219 8 times with a remainder of 3.
The next digit of our result is 8. 
Result so far: 98.0
The remainder is 3 after subtracting 216 from 219.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 27

Moving on to step 5:
When dividing 39 by 27, we get 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 981.0
The remainder is 12 after subtracting 27 from 39.
Take the next digit (7) from the dividend and append it to 12, then repeat: 127 / 27

Moving on to step 6:
27 can be fit into 127 4 times, resulting in a remainder of 19.
Use 4 as the next digit of our solution. 
Result so far: 9814.0
Subtracting 108 from 127 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 7:
If we divide 190 by 27, we get 7 and a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 9814.7
Subtracting 189 from 190 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 8:
10 divided by 27 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 9814.7
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 9:
27 goes into 100 3 times with a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 9814.703
If we take 81 away from 100, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 10:
When dividing 190 by 27, we get 7 with a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 9814.7037
The remainder is 1 after subtracting 189 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 11:
27 can be fit into 10 0 times, resulting in a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 9814.7037
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 12:
27 can be fit into 100 3 times, resulting in a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 9814.703703
If we take 81 away from 100, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 13:
The number 27 fits into 190 7 times, leaving a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 9814.7037037
Subtracting 189 from 190 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 14:
The number 27 fits into 10 0 times, leaving a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 9814.7037037
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

After the division, we end up with 9814.7037037 and a remainder of 1e-08.