967449 ÷ 27 
We want to figure out the number of times 967449 can be divided by 27.

Moving on to step 1:
27 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 (6) of the dividend behind the 9 and repeat the process: 96 / 27

On to step 2:
If we divide 96 by 27, we get 3 and a remainder of 15.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 81 from 96 and we're left with 15.
Take the next digit (7) from the dividend and append it to 15, then repeat: 157 / 27

Advancing to step 3:
The number 27 fits into 157 5 times, leaving a remainder of 22.
Put 5 as the next digit of the answer. 
Result so far: 35.0
Deduct 135 from 157 and we're left with 22.
Append the next digit (4) from the dividend to 22 and continue with: 224 / 27

Moving on to step 4:
The number 27 fits into 224 8 times, leaving a remainder of 8.
The next digit of our result is 8. 
Result so far: 358.0
The remainder is 8 after subtracting 216 from 224.
Grab the next digit (4) from the dividend, add it to 8, then carry on: 84 / 27

Step 5:
84 divided by 27 is 3 with a remainder of 3.
Record the quotient 3 as the next digit in the result. 
Result so far: 3583.0
Deduct 81 from 84 and we're left with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 27

Advancing to step 6:
39 divided by 27 is 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 35831.0
Subtract 27 from 39 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
27 goes into 120 4 times with a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 35831.4
If we subtract 108 from 120, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 8:
When dividing 120 by 27, we get 4 with a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 35831.44
If we subtract 108 from 120, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 35831.44 with a remainder of 0.012.