We're dividing 27682210 by 972 
We want to figure out the number of times 27682210 can be divided by 972.

Step 1:
If we divide 2 by 972, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 972

Let's proceed to step 2:
972 goes into 27 0 times with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 972

On to step 3:
The number 972 fits into 276 0 times, leaving a remainder of 276.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 276, we get 276.
Grab the next digit (8) from the dividend, add it to 276, then carry on: 2768 / 972

On to step 4:
If we divide 2768 by 972, we get 2 and a remainder of 824.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 1944 from 2768 leaves us with 824.
Fetch the next digit (2) from the dividend, attach it to 824 and continue: 8242 / 972

Step 5:
972 can be fit into 8242 8 times, resulting in a remainder of 466.
Write down 8 as next digit of the result. 
Result so far: 28.0
If we subtract 7776 from 8242, we get 466.
Take the next digit (2) from the dividend and append it to 466, then repeat: 4662 / 972

Step 6:
4662 divided by 972 is 4 with a remainder of 774.
Put 4 as the next digit of the answer. 
Result so far: 284.0
Subtract 3888 from 4662 to get 774.
Include the next digit (1) from the dividend after 774, then repeat: 7741 / 972

Moving on to step 7:
7741 divided by 972 is 7 with a remainder of 937.
The number 7 becomes the next digit in our result. 
Result so far: 2847.0
Deduct 6804 from 7741 and we're left with 937.
Take the next digit (0) from the dividend and append it to 937, then repeat: 9370 / 972

Advancing to step 8:
If we divide 9370 by 972, we get 9 and a remainder of 622.
The number 9 becomes the next digit in our result. 
Result so far: 28479.0
Subtracting 8748 from 9370 leaves us with 622.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6220, and continue the process.

On to step 9:
6220 divided by 972 is 6 with a remainder of 388.
Use 6 as the next digit of our solution. 
Result so far: 28479.6
Deduct 5832 from 6220 and we're left with 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Let's proceed to step 10:
The number 972 fits into 3880 3 times, leaving a remainder of 964.
Record the quotient 3 as the next digit in the result. 
Result so far: 28479.63
If we subtract 2916 from 3880, we get 964.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9640, and continue the process.

Let's proceed to step 11:
If we divide 9640 by 972, we get 9 and a remainder of 892.
The number 9 becomes the next digit in our result. 
Result so far: 28479.639
The remainder is 892 after subtracting 8748 from 9640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8920, and continue the process.

Let's proceed to step 12:
972 can be fit into 8920 9 times, resulting in a remainder of 172.
Use 9 as the next digit of our solution. 
Result so far: 28479.6399
If we take 8748 away from 8920, we end up with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Our division results in 28479.6399 with a remaining 0.00172.