We look at the division of 27671941 by 978 
We're looking to find how many times 978 goes into 27671941.

Let's proceed to step 1:
978 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 978

Going ahead to step 2:
978 goes into 27 0 times with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Append the next digit (6) from the dividend to 27 and continue with: 276 / 978

Let's proceed to step 3:
When dividing 276 by 978, we get 0 with a remainder of 276.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 276 after subtracting 0 from 276.
Include the next digit (7) from the dividend after 276, then repeat: 2767 / 978

On to step 4:
978 goes into 2767 2 times with a remainder of 811.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 1956 from 2767 leaves us with 811.
Take the next digit (1) from the dividend and append it to 811, then repeat: 8111 / 978

On to step 5:
978 can be fit into 8111 8 times, resulting in a remainder of 287.
Use 8 as the next digit of our solution. 
Result so far: 28.0
If we subtract 7824 from 8111, we get 287.
Append the next digit (9) from the dividend to 287 and continue with: 2879 / 978

Moving on to step 6:
978 goes into 2879 2 times with a remainder of 923.
Record the quotient 2 as the next digit in the result. 
Result so far: 282.0
The remainder is 923 after subtracting 1956 from 2879.
Bring next digit (4) of the dividend behind the 923 and repeat the process: 9234 / 978

On to step 7:
9234 divided by 978 is 9 with a remainder of 432.
Write down 9 as next digit of the result. 
Result so far: 2829.0
If we subtract 8802 from 9234, we get 432.
Include the next digit (1) from the dividend after 432, then repeat: 4321 / 978

Going ahead to step 8:
978 can be fit into 4321 4 times, resulting in a remainder of 409.
The next digit of our result is 4. 
Result so far: 28294.0
If we subtract 3912 from 4321, we get 409.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4090, and continue the process.

Step 9:
4090 divided by 978 is 4 with a remainder of 178.
Write down 4 as next digit of the result. 
Result so far: 28294.4
Deduct 3912 from 4090 and we're left with 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

Let's proceed to step 10:
978 goes into 1780 1 times with a remainder of 802.
The number 1 becomes the next digit in our result. 
Result so far: 28294.41
The remainder is 802 after subtracting 978 from 1780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8020, and continue the process.

On to step 11:
When dividing 8020 by 978, we get 8 with a remainder of 196.
The next digit of our result is 8. 
Result so far: 28294.418
If we take 7824 away from 8020, we end up with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Let's proceed to step 12:
978 goes into 1960 2 times with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 28294.4182
Subtract 1956 from 1960 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 13:
978 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 28294.4182
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 14:
The number 978 fits into 400 0 times, leaving a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 28294.4182
Deduct 0 from 400 and we're left with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final result is 28294.4182 with a remainder of 4e-05.