We're dividing 90472971 by 270 
We want to figure out the number of times 90472971 can be divided by 270.

Advancing to step 1:
270 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (0) of the dividend behind the 9 and repeat the process: 90 / 270

On to step 2:
270 can be fit into 90 0 times, resulting in a remainder of 90.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 90 leaves us with 90.
Include the next digit (4) from the dividend after 90, then repeat: 904 / 270

On to step 3:
270 goes into 904 3 times with a remainder of 94.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 810 from 904 leaves us with 94.
Bring next digit (7) of the dividend behind the 94 and repeat the process: 947 / 270

Advancing to step 4:
270 goes into 947 3 times with a remainder of 137.
Put 3 as the next digit of the answer. 
Result so far: 33.0
Subtracting 810 from 947 leaves us with 137.
Fetch the next digit (2) from the dividend, attach it to 137 and continue: 1372 / 270

On to step 5:
The number 270 fits into 1372 5 times, leaving a remainder of 22.
Record the quotient 5 as the next digit in the result. 
Result so far: 335.0
The remainder is 22 after subtracting 1350 from 1372.
Grab the next digit (9) from the dividend, add it to 22, then carry on: 229 / 270

Moving on to step 6:
If we divide 229 by 270, we get 0 and a remainder of 229.
Write down 0 as next digit of the result. 
Result so far: 3350.0
Subtract 0 from 229 to get 229.
Include the next digit (7) from the dividend after 229, then repeat: 2297 / 270

Step 7:
2297 divided by 270 is 8 with a remainder of 137.
Put 8 as the next digit of the answer. 
Result so far: 33508.0
The remainder is 137 after subtracting 2160 from 2297.
Include the next digit (1) from the dividend after 137, then repeat: 1371 / 270

Step 8:
The number 270 fits into 1371 5 times, leaving a remainder of 21.
Write down 5 as next digit of the result. 
Result so far: 335085.0
The remainder is 21 after subtracting 1350 from 1371.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 9:
If we divide 210 by 270, we get 0 and a remainder of 210.
Use 0 as the next digit of our solution. 
Result so far: 335085.0
If we take 0 away from 210, we end up with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

On to step 10:
When dividing 2100 by 270, we get 7 with a remainder of 210.
Put 7 as the next digit of the answer. 
Result so far: 335085.07
Deduct 1890 from 2100 and we're left with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Step 11:
When dividing 2100 by 270, we get 7 with a remainder of 210.
Put 7 as the next digit of the answer. 
Result so far: 335085.077
If we subtract 1890 from 2100, we get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Our division results in 335085.077 with a remaining 0.021.