327 divided by 97 
We want to figure out the number of times 327 can be divided by 97.

Step 1:
When dividing 3 by 97, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 97

On to step 2:
32 divided by 97 is 0 with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Grab the next digit (7) from the dividend, add it to 32, then carry on: 327 / 97

Let's proceed to step 3:
97 goes into 327 3 times with a remainder of 36.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 291 from 327, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 4:
When dividing 360 by 97, we get 3 with a remainder of 69.
Put 3 as the next digit of the answer. 
Result so far: 3.3
If we take 291 away from 360, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Step 5:
690 divided by 97 is 7 with a remainder of 11.
Use 7 as the next digit of our solution. 
Result so far: 3.37
Subtracting 679 from 690 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 6:
When dividing 110 by 97, we get 1 with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 3.371
The remainder is 13 after subtracting 97 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 7:
The number 97 fits into 130 1 times, leaving a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 3.3711
If we subtract 97 from 130, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The final outcome is 3.3711, with a leftover of 0.00033.