26971 ÷ 9 = 2996 R7
Alright, let's work through the division of 26971 by 9 step by step.

Step 1:
9 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 9

Step 2:
9 goes into 26 2 times with a remainder of 8.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 18 from 26 to get 8.
Bring next digit (9) of the dividend behind the 8 and repeat the process: 89 / 9

Step 3:
9 goes into 89 9 times with a remainder of 8.
Write down 9 as next digit of of the result. 
Result so far: 29
Subtract 81 from 89 to get 8.
Bring next digit (7) of the dividend behind the 8 and repeat the process: 87 / 9

Step 4:
9 goes into 87 9 times with a remainder of 6.
Write down 9 as next digit of of the result. 
Result so far: 299
Subtract 81 from 87 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 9

Step 5:
9 goes into 61 6 times with a remainder of 7.
Write down 6 as next digit of of the result. 
Result so far: 2996
Subtract 54 from 61 to get 7.

The final result is 2996 with a remainder of 7.