972646 ÷ 27 
We want to figure out the number of times 972646 can be divided by 27.

Step 1:
If we divide 9 by 27, we get 0 and a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 27

Going ahead to step 2:
27 can be fit into 97 3 times, resulting in a remainder of 16.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 16 after subtracting 81 from 97.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 27

Advancing to step 3:
If we divide 162 by 27, we get 6 and a remainder of 0.
The next digit of our result is 6. 
Result so far: 36.0
If we subtract 162 from 162, we get 0.
Append the next digit (6) from the dividend to 0 and continue with: 6 / 27

On to step 4:
27 can be fit into 6 0 times, resulting in a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 360.0
The remainder is 6 after subtracting 0 from 6.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 27

Going ahead to step 5:
If we divide 64 by 27, we get 2 and a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 3602.0
The remainder is 10 after subtracting 54 from 64.
Fetch the next digit (6) from the dividend, attach it to 10 and continue: 106 / 27

Going ahead to step 6:
27 can be fit into 106 3 times, resulting in a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 36023.0
Deduct 81 from 106 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 7:
When dividing 250 by 27, we get 9 with a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 36023.9
The remainder is 7 after subtracting 243 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 8:
The number 27 fits into 70 2 times, leaving a remainder of 16.
The next digit of our result is 2. 
Result so far: 36023.92
Deduct 54 from 70 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 9:
27 can be fit into 160 5 times, resulting in a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 36023.925
If we subtract 135 from 160, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 10:
250 divided by 27 is 9 with a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 36023.9259
Deduct 243 from 250 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 11:
The number 27 fits into 70 2 times, leaving a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 36023.92592
Deduct 54 from 70 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 12:
The number 27 fits into 160 5 times, leaving a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 36023.925925
If we subtract 135 from 160, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 13:
250 divided by 27 is 9 with a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 36023.9259259
If we subtract 243 from 250, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 14:
70 divided by 27 is 2 with a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 36023.92592592
Subtracting 54 from 70 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 36023.92592592 and a remainder of 1.6e-08.