27926 ÷ 98 
We want to figure out the number of times 27926 can be divided by 98.

On to step 1:
98 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 98

Step 2:
When dividing 27 by 98, we get 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Bring next digit (9) of the dividend behind the 27 and repeat the process: 279 / 98

Going ahead to step 3:
If we divide 279 by 98, we get 2 and a remainder of 83.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 196 from 279, we get 83.
Bring next digit (2) of the dividend behind the 83 and repeat the process: 832 / 98

On to step 4:
When dividing 832 by 98, we get 8 with a remainder of 48.
Put 8 as the next digit of the answer. 
Result so far: 28.0
Subtracting 784 from 832 leaves us with 48.
Take the next digit (6) from the dividend and append it to 48, then repeat: 486 / 98

Step 5:
The number 98 fits into 486 4 times, leaving a remainder of 94.
Use 4 as the next digit of our solution. 
Result so far: 284.0
If we subtract 392 from 486, we get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Step 6:
98 goes into 940 9 times with a remainder of 58.
The next digit of our result is 9. 
Result so far: 284.9
The remainder is 58 after subtracting 882 from 940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Advancing to step 7:
98 can be fit into 580 5 times, resulting in a remainder of 90.
Use 5 as the next digit of our solution. 
Result so far: 284.95
Subtracting 490 from 580 leaves us with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Let's proceed to step 8:
When dividing 900 by 98, we get 9 with a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 284.959
If we take 882 away from 900, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 9:
180 divided by 98 is 1 with a remainder of 82.
The next digit of our result is 1. 
Result so far: 284.9591
If we subtract 98 from 180, we get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Moving on to step 10:
When dividing 820 by 98, we get 8 with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 284.95918
If we subtract 784 from 820, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 11:
The number 98 fits into 360 3 times, leaving a remainder of 66.
The number 3 becomes the next digit in our result. 
Result so far: 284.959183
If we subtract 294 from 360, we get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Let's proceed to step 12:
If we divide 660 by 98, we get 6 and a remainder of 72.
Use 6 as the next digit of our solution. 
Result so far: 284.9591836
The remainder is 72 after subtracting 588 from 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 13:
98 goes into 720 7 times with a remainder of 34.
Record the quotient 7 as the next digit in the result. 
Result so far: 284.95918367
If we subtract 686 from 720, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

In conclusion, the division gives 284.95918367 with a balance of 3.4e-08.