We're dividing 972796 by 27 
We're looking to find how many times 27 goes into 972796.

Advancing to step 1:
27 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 27

On to step 2:
The number 27 fits into 97 3 times, leaving a remainder of 16.
The next digit of our result is 3. 
Result so far: 3.0
If we take 81 away from 97, we end up with 16.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 27

Moving on to step 3:
27 can be fit into 162 6 times, resulting in a remainder of 0.
Put 6 as the next digit of the answer. 
Result so far: 36.0
Deduct 162 from 162 and we're left with 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 27

On to step 4:
27 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 360.0
Subtract 0 from 7 to get 7.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 27

Let's proceed to step 5:
If we divide 79 by 27, we get 2 and a remainder of 25.
Write down 2 as next digit of the result. 
Result so far: 3602.0
Deduct 54 from 79 and we're left with 25.
Grab the next digit (6) from the dividend, add it to 25, then carry on: 256 / 27

Advancing to step 6:
The number 27 fits into 256 9 times, leaving a remainder of 13.
Use 9 as the next digit of our solution. 
Result so far: 36029.0
If we subtract 243 from 256, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 7:
27 goes into 130 4 times with a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 36029.4
If we subtract 108 from 130, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 8:
When dividing 220 by 27, we get 8 with a remainder of 4.
The next digit of our result is 8. 
Result so far: 36029.48
If we subtract 216 from 220, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 9:
40 divided by 27 is 1 with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 36029.481
The remainder is 13 after subtracting 27 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 10:
27 can be fit into 130 4 times, resulting in a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 36029.4814
Subtracting 108 from 130 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 11:
27 goes into 220 8 times with a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 36029.48148
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 12:
If we divide 40 by 27, we get 1 and a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 36029.481481
If we take 27 away from 40, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 13:
When dividing 130 by 27, we get 4 with a remainder of 22.
Put 4 as the next digit of the answer. 
Result so far: 36029.4814814
If we take 108 away from 130, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 14:
The number 27 fits into 220 8 times, leaving a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 36029.48148148
If we subtract 216 from 220, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final outcome is 36029.48148148, with a leftover of 4e-09.