We look at the division of 972051 by 27 
We want to divide 972051 by 27.

Step 1:
9 divided by 27 is 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 27

Advancing to step 2:
When dividing 97 by 27, we get 3 with a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 16 after subtracting 81 from 97.
Fetch the next digit (2) from the dividend, attach it to 16 and continue: 162 / 27

Moving on to step 3:
The number 27 fits into 162 6 times, leaving a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
The remainder is 0 after subtracting 162 from 162.
Fetch the next digit (0) from the dividend, attach it to 0 and continue: 0 / 27

On to step 4:
0 divided by 27 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 360.0
The remainder is 0 after subtracting 0 from 0.
Grab the next digit (5) from the dividend, add it to 0, then carry on: 5 / 27

Moving on to step 5:
When dividing 5 by 27, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 3600.0
Subtract 0 from 5 to get 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 27

Advancing to step 6:
51 divided by 27 is 1 with a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 36001.0
Deduct 27 from 51 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 7:
When dividing 240 by 27, we get 8 with a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 36001.8
If we take 216 away from 240, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 8:
27 goes into 240 8 times with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 36001.88
Deduct 216 from 240 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

After the division, we end up with 36001.88 and a remainder of 0.024.