We look at the division of 270004 by 97 
We want to figure out the number of times 270004 can be divided by 97.

Going ahead to step 1:
The number 97 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 97

Advancing to step 2:
When dividing 27 by 97, we get 0 with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Take the next digit (0) from the dividend and append it to 27, then repeat: 270 / 97

Moving on to step 3:
270 divided by 97 is 2 with a remainder of 76.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 194 from 270 and we're left with 76.
Bring next digit (0) of the dividend behind the 76 and repeat the process: 760 / 97

On to step 4:
97 goes into 760 7 times with a remainder of 81.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtract 679 from 760 to get 81.
Include the next digit (0) from the dividend after 81, then repeat: 810 / 97

Step 5:
If we divide 810 by 97, we get 8 and a remainder of 34.
Record the quotient 8 as the next digit in the result. 
Result so far: 278.0
The remainder is 34 after subtracting 776 from 810.
Fetch the next digit (4) from the dividend, attach it to 34 and continue: 344 / 97

Going ahead to step 6:
If we divide 344 by 97, we get 3 and a remainder of 53.
The next digit of our result is 3. 
Result so far: 2783.0
The remainder is 53 after subtracting 291 from 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 7:
The number 97 fits into 530 5 times, leaving a remainder of 45.
The next digit of our result is 5. 
Result so far: 2783.5
The remainder is 45 after subtracting 485 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Moving on to step 8:
450 divided by 97 is 4 with a remainder of 62.
Use 4 as the next digit of our solution. 
Result so far: 2783.54
Subtract 388 from 450 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 9:
97 can be fit into 620 6 times, resulting in a remainder of 38.
The next digit of our result is 6. 
Result so far: 2783.546
The remainder is 38 after subtracting 582 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 10:
If we divide 380 by 97, we get 3 and a remainder of 89.
The number 3 becomes the next digit in our result. 
Result so far: 2783.5463
If we subtract 291 from 380, we get 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Going ahead to step 11:
The number 97 fits into 890 9 times, leaving a remainder of 17.
The next digit of our result is 9. 
Result so far: 2783.54639
Deduct 873 from 890 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 12:
When dividing 170 by 97, we get 1 with a remainder of 73.
The next digit of our result is 1. 
Result so far: 2783.546391
If we subtract 97 from 170, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 13:
97 can be fit into 730 7 times, resulting in a remainder of 51.
Record the quotient 7 as the next digit in the result. 
Result so far: 2783.5463917
If we subtract 679 from 730, we get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

On to step 14:
The number 97 fits into 510 5 times, leaving a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 2783.54639175
Subtract 485 from 510 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

After the division, we end up with 2783.54639175 and a remainder of 2.5e-08.