194097 ÷ 27 
We want to figure out the number of times 194097 can be divided by 27.

Step 1:
27 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 27

Moving on to step 2:
If we divide 19 by 27, we get 0 and a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 19 and we're left with 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 27

On to step 3:
When dividing 194 by 27, we get 7 with a remainder of 5.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 189 from 194 and we're left with 5.
Include the next digit (0) from the dividend after 5, then repeat: 50 / 27

Moving on to step 4:
The number 27 fits into 50 1 times, leaving a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 71.0
Subtract 27 from 50 to get 23.
Take the next digit (9) from the dividend and append it to 23, then repeat: 239 / 27

Let's proceed to step 5:
27 can be fit into 239 8 times, resulting in a remainder of 23.
Use 8 as the next digit of our solution. 
Result so far: 718.0
Deduct 216 from 239 and we're left with 23.
Include the next digit (7) from the dividend after 23, then repeat: 237 / 27

Step 6:
237 divided by 27 is 8 with a remainder of 21.
Use 8 as the next digit of our solution. 
Result so far: 7188.0
Deduct 216 from 237 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 7:
27 can be fit into 210 7 times, resulting in a remainder of 21.
Put 7 as the next digit of the answer. 
Result so far: 7188.7
If we take 189 away from 210, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 8:
27 goes into 210 7 times with a remainder of 21.
Record the quotient 7 as the next digit in the result. 
Result so far: 7188.77
The remainder is 21 after subtracting 189 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Our division results in 7188.77 with a remaining 0.021.