We're dividing 2971678 by 827 
We want to figure out the number of times 2971678 can be divided by 827.

Moving on to step 1:
827 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (9) from the dividend and append it to 2, then repeat: 29 / 827

Advancing to step 2:
827 goes into 29 0 times with a remainder of 29.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 29, we get 29.
Fetch the next digit (7) from the dividend, attach it to 29 and continue: 297 / 827

On to step 3:
827 goes into 297 0 times with a remainder of 297.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 297 to get 297.
Take the next digit (1) from the dividend and append it to 297, then repeat: 2971 / 827

Going ahead to step 4:
If we divide 2971 by 827, we get 3 and a remainder of 490.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 490 after subtracting 2481 from 2971.
Append the next digit (6) from the dividend to 490 and continue with: 4906 / 827

Going ahead to step 5:
827 can be fit into 4906 5 times, resulting in a remainder of 771.
Put 5 as the next digit of the answer. 
Result so far: 35.0
If we take 4135 away from 4906, we end up with 771.
Append the next digit (7) from the dividend to 771 and continue with: 7717 / 827

Advancing to step 6:
7717 divided by 827 is 9 with a remainder of 274.
Put 9 as the next digit of the answer. 
Result so far: 359.0
If we subtract 7443 from 7717, we get 274.
Fetch the next digit (8) from the dividend, attach it to 274 and continue: 2748 / 827

Going ahead to step 7:
2748 divided by 827 is 3 with a remainder of 267.
Write down 3 as next digit of the result. 
Result so far: 3593.0
Subtract 2481 from 2748 to get 267.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2670, and continue the process.

Moving on to step 8:
The number 827 fits into 2670 3 times, leaving a remainder of 189.
The next digit of our result is 3. 
Result so far: 3593.3
The remainder is 189 after subtracting 2481 from 2670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1890, and continue the process.

Moving on to step 9:
The number 827 fits into 1890 2 times, leaving a remainder of 236.
Write down 2 as next digit of the result. 
Result so far: 3593.32
If we take 1654 away from 1890, we end up with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Let's proceed to step 10:
2360 divided by 827 is 2 with a remainder of 706.
The next digit of our result is 2. 
Result so far: 3593.322
Deduct 1654 from 2360 and we're left with 706.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7060, and continue the process.

In conclusion, the division gives 3593.322 with a balance of 0.0706.