99327 ÷ 8 = 12415 R7
Alright, let's work through the division of 99327 by 8 step by step.

Step 1:
8 goes into 9 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 9 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 8

Step 2:
8 goes into 19 2 times with a remainder of 3.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 16 from 19 to get 3.
Bring next digit (3) of the dividend behind the 3 and repeat the process: 33 / 8

Step 3:
8 goes into 33 4 times with a remainder of 1.
Write down 4 as next digit of of the result. 
Result so far: 124
Subtract 32 from 33 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 8

Step 4:
8 goes into 12 1 times with a remainder of 4.
Write down 1 as next digit of of the result. 
Result so far: 1241
Subtract 8 from 12 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 8

Step 5:
8 goes into 47 5 times with a remainder of 7.
Write down 5 as next digit of of the result. 
Result so far: 12415
Subtract 40 from 47 to get 7.

The final result is 12415 with a remainder of 7.