37271099 ÷ 965 
We want to figure out the number of times 37271099 can be divided by 965.

Step 1:
3 divided by 965 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (7) from the dividend, attach it to 3 and continue: 37 / 965

Going ahead to step 2:
When dividing 37 by 965, we get 0 with a remainder of 37.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 37 to get 37.
Include the next digit (2) from the dividend after 37, then repeat: 372 / 965

On to step 3:
If we divide 372 by 965, we get 0 and a remainder of 372.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 372 to get 372.
Grab the next digit (7) from the dividend, add it to 372, then carry on: 3727 / 965

Going ahead to step 4:
The number 965 fits into 3727 3 times, leaving a remainder of 832.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 2895 from 3727 and we're left with 832.
Include the next digit (1) from the dividend after 832, then repeat: 8321 / 965

On to step 5:
8321 divided by 965 is 8 with a remainder of 601.
The next digit of our result is 8. 
Result so far: 38.0
If we take 7720 away from 8321, we end up with 601.
Bring next digit (0) of the dividend behind the 601 and repeat the process: 6010 / 965

Step 6:
When dividing 6010 by 965, we get 6 with a remainder of 220.
Record the quotient 6 as the next digit in the result. 
Result so far: 386.0
Subtract 5790 from 6010 to get 220.
Append the next digit (9) from the dividend to 220 and continue with: 2209 / 965

Going ahead to step 7:
If we divide 2209 by 965, we get 2 and a remainder of 279.
Use 2 as the next digit of our solution. 
Result so far: 3862.0
If we take 1930 away from 2209, we end up with 279.
Take the next digit (9) from the dividend and append it to 279, then repeat: 2799 / 965

Going ahead to step 8:
965 can be fit into 2799 2 times, resulting in a remainder of 869.
Record the quotient 2 as the next digit in the result. 
Result so far: 38622.0
Subtract 1930 from 2799 to get 869.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8690, and continue the process.

Going ahead to step 9:
965 can be fit into 8690 9 times, resulting in a remainder of 5.
The next digit of our result is 9. 
Result so far: 38622.9
If we subtract 8685 from 8690, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 10:
50 divided by 965 is 0 with a remainder of 50.
Put 0 as the next digit of the answer. 
Result so far: 38622.9
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 11:
If we divide 500 by 965, we get 0 and a remainder of 500.
Use 0 as the next digit of our solution. 
Result so far: 38622.9
If we subtract 0 from 500, we get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Our division results in 38622.9 with a remaining 0.05.