12460771 ÷ 927 
We want to divide 12460771 by 927.

Moving on to step 1:
The number 927 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (2) from the dividend and append it to 1, then repeat: 12 / 927

Step 2:
12 divided by 927 is 0 with a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 12 after subtracting 0 from 12.
Take the next digit (4) from the dividend and append it to 12, then repeat: 124 / 927

Moving on to step 3:
927 can be fit into 124 0 times, resulting in a remainder of 124.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 124 after subtracting 0 from 124.
Append the next digit (6) from the dividend to 124 and continue with: 1246 / 927

Step 4:
1246 divided by 927 is 1 with a remainder of 319.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 927 from 1246 to get 319.
Bring next digit (0) of the dividend behind the 319 and repeat the process: 3190 / 927

Advancing to step 5:
927 goes into 3190 3 times with a remainder of 409.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we take 2781 away from 3190, we end up with 409.
Bring next digit (7) of the dividend behind the 409 and repeat the process: 4097 / 927

Let's proceed to step 6:
If we divide 4097 by 927, we get 4 and a remainder of 389.
Record the quotient 4 as the next digit in the result. 
Result so far: 134.0
If we subtract 3708 from 4097, we get 389.
Include the next digit (7) from the dividend after 389, then repeat: 3897 / 927

On to step 7:
The number 927 fits into 3897 4 times, leaving a remainder of 189.
Write down 4 as next digit of the result. 
Result so far: 1344.0
If we subtract 3708 from 3897, we get 189.
Append the next digit (1) from the dividend to 189 and continue with: 1891 / 927

Let's proceed to step 8:
927 goes into 1891 2 times with a remainder of 37.
The next digit of our result is 2. 
Result so far: 13442.0
The remainder is 37 after subtracting 1854 from 1891.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 9:
927 goes into 370 0 times with a remainder of 370.
Use 0 as the next digit of our solution. 
Result so far: 13442.0
Subtract 0 from 370 to get 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

Step 10:
927 goes into 3700 3 times with a remainder of 919.
Put 3 as the next digit of the answer. 
Result so far: 13442.03
Deduct 2781 from 3700 and we're left with 919.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9190, and continue the process.

On to step 11:
When dividing 9190 by 927, we get 9 with a remainder of 847.
Use 9 as the next digit of our solution. 
Result so far: 13442.039
Deduct 8343 from 9190 and we're left with 847.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8470, and continue the process.

On to step 12:
If we divide 8470 by 927, we get 9 and a remainder of 127.
Use 9 as the next digit of our solution. 
Result so far: 13442.0399
Subtracting 8343 from 8470 leaves us with 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

After the division, we end up with 13442.0399 and a remainder of 0.00127.