Let's divide 27967323 by 396
We want to divide 27967323 by 396.

Step 1:
If we divide 2 by 396, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 396

Moving on to step 2:
396 can be fit into 27 0 times, resulting in a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Include the next digit (9) from the dividend after 27, then repeat: 279 / 396

Going ahead to step 3:
The number 396 fits into 279 0 times, leaving a remainder of 279.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 279 leaves us with 279.
Take the next digit (6) from the dividend and append it to 279, then repeat: 2796 / 396

Going ahead to step 4:
The number 396 fits into 2796 7 times, leaving a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Deduct 2772 from 2796 and we're left with 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 396

Moving on to step 5:
If we divide 247 by 396, we get 0 and a remainder of 247.
Use 0 as the next digit of our solution. 
Result so far: 70.0
If we subtract 0 from 247, we get 247.
Fetch the next digit (3) from the dividend, attach it to 247 and continue: 2473 / 396

Let's proceed to step 6:
The number 396 fits into 2473 6 times, leaving a remainder of 97.
Put 6 as the next digit of the answer. 
Result so far: 706.0
Deduct 2376 from 2473 and we're left with 97.
Include the next digit (2) from the dividend after 97, then repeat: 972 / 396

Moving on to step 7:
If we divide 972 by 396, we get 2 and a remainder of 180.
Use 2 as the next digit of our solution. 
Result so far: 7062.0
Subtract 792 from 972 to get 180.
Grab the next digit (3) from the dividend, add it to 180, then carry on: 1803 / 396

Step 8:
1803 divided by 396 is 4 with a remainder of 219.
The next digit of our result is 4. 
Result so far: 70624.0
Deduct 1584 from 1803 and we're left with 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

Advancing to step 9:
The number 396 fits into 2190 5 times, leaving a remainder of 210.
Write down 5 as next digit of the result. 
Result so far: 70624.5
Subtract 1980 from 2190 to get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

On to step 10:
The number 396 fits into 2100 5 times, leaving a remainder of 120.
Write down 5 as next digit of the result. 
Result so far: 70624.55
If we take 1980 away from 2100, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

The quotient of the division is 70624.55, and the remainder is 0.12.