We look at the division of 27146 by 973 
We want to figure out the number of times 27146 can be divided by 973.

Let's proceed to step 1:
If we divide 2 by 973, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 973

Going ahead to step 2:
If we divide 27 by 973, we get 0 and a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Bring next digit (1) of the dividend behind the 27 and repeat the process: 271 / 973

Advancing to step 3:
271 divided by 973 is 0 with a remainder of 271.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 271 to get 271.
Bring next digit (4) of the dividend behind the 271 and repeat the process: 2714 / 973

Step 4:
If we divide 2714 by 973, we get 2 and a remainder of 768.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 1946 from 2714, we get 768.
Include the next digit (6) from the dividend after 768, then repeat: 7686 / 973

Moving on to step 5:
7686 divided by 973 is 7 with a remainder of 875.
The next digit of our result is 7. 
Result so far: 27.0
Deduct 6811 from 7686 and we're left with 875.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8750, and continue the process.

Moving on to step 6:
8750 divided by 973 is 8 with a remainder of 966.
Put 8 as the next digit of the answer. 
Result so far: 27.8
Deduct 7784 from 8750 and we're left with 966.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9660, and continue the process.

Let's proceed to step 7:
When dividing 9660 by 973, we get 9 with a remainder of 903.
The number 9 becomes the next digit in our result. 
Result so far: 27.89
The remainder is 903 after subtracting 8757 from 9660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9030, and continue the process.

Going ahead to step 8:
973 can be fit into 9030 9 times, resulting in a remainder of 273.
The number 9 becomes the next digit in our result. 
Result so far: 27.899
The remainder is 273 after subtracting 8757 from 9030.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2730, and continue the process.

Our division results in 27.899 with a remaining 0.0273.