27967 ÷ 34 
We want to figure out the number of times 27967 can be divided by 34.

Step 1:
The number 34 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 34

On to step 2:
The number 34 fits into 27 0 times, leaving a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Append the next digit (9) from the dividend to 27 and continue with: 279 / 34

Going ahead to step 3:
If we divide 279 by 34, we get 8 and a remainder of 7.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtract 272 from 279 to get 7.
Append the next digit (6) from the dividend to 7 and continue with: 76 / 34

Moving on to step 4:
34 can be fit into 76 2 times, resulting in a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 82.0
If we subtract 68 from 76, we get 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 34

Step 5:
34 can be fit into 87 2 times, resulting in a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 822.0
If we subtract 68 from 87, we get 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 6:
If we divide 190 by 34, we get 5 and a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 822.5
If we subtract 170 from 190, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 7:
200 divided by 34 is 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 822.55
If we subtract 170 from 200, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final result is 822.55 with a remainder of 0.03.