We look at the division of 278973 by 98 
We want to figure out the number of times 278973 can be divided by 98.

Let's proceed to step 1:
If we divide 2 by 98, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 98

On to step 2:
98 can be fit into 27 0 times, resulting in a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Fetch the next digit (8) from the dividend, attach it to 27 and continue: 278 / 98

Advancing to step 3:
98 goes into 278 2 times with a remainder of 82.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 196 from 278 and we're left with 82.
Include the next digit (9) from the dividend after 82, then repeat: 829 / 98

Let's proceed to step 4:
98 goes into 829 8 times with a remainder of 45.
Write down 8 as next digit of the result. 
Result so far: 28.0
The remainder is 45 after subtracting 784 from 829.
Bring next digit (7) of the dividend behind the 45 and repeat the process: 457 / 98

Advancing to step 5:
The number 98 fits into 457 4 times, leaving a remainder of 65.
Record the quotient 4 as the next digit in the result. 
Result so far: 284.0
If we subtract 392 from 457, we get 65.
Grab the next digit (3) from the dividend, add it to 65, then carry on: 653 / 98

Moving on to step 6:
98 can be fit into 653 6 times, resulting in a remainder of 65.
The number 6 becomes the next digit in our result. 
Result so far: 2846.0
Subtract 588 from 653 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Step 7:
98 can be fit into 650 6 times, resulting in a remainder of 62.
Put 6 as the next digit of the answer. 
Result so far: 2846.6
If we take 588 away from 650, we end up with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 8:
If we divide 620 by 98, we get 6 and a remainder of 32.
Use 6 as the next digit of our solution. 
Result so far: 2846.66
If we subtract 588 from 620, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 2846.66 with a remainder of 0.032.