We look at the division of 27139386 by 97 
Let's see how many times 97 fits into 27139386.

Step 1:
If we divide 2 by 97, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our 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 / 97

Going ahead to step 2:
97 can be fit into 27 0 times, resulting in a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 97

Going ahead to step 3:
97 can be fit into 271 2 times, resulting in a remainder of 77.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 194 from 271 to get 77.
Include the next digit (3) from the dividend after 77, then repeat: 773 / 97

On to step 4:
When dividing 773 by 97, we get 7 with a remainder of 94.
The next digit of our result is 7. 
Result so far: 27.0
Deduct 679 from 773 and we're left with 94.
Take the next digit (9) from the dividend and append it to 94, then repeat: 949 / 97

Step 5:
When dividing 949 by 97, we get 9 with a remainder of 76.
Record the quotient 9 as the next digit in the result. 
Result so far: 279.0
Subtracting 873 from 949 leaves us with 76.
Fetch the next digit (3) from the dividend, attach it to 76 and continue: 763 / 97

Moving on to step 6:
If we divide 763 by 97, we get 7 and a remainder of 84.
Use 7 as the next digit of our solution. 
Result so far: 2797.0
Subtracting 679 from 763 leaves us with 84.
Take the next digit (8) from the dividend and append it to 84, then repeat: 848 / 97

Going ahead to step 7:
When dividing 848 by 97, we get 8 with a remainder of 72.
The number 8 becomes the next digit in our result. 
Result so far: 27978.0
The remainder is 72 after subtracting 776 from 848.
Include the next digit (6) from the dividend after 72, then repeat: 726 / 97

Step 8:
If we divide 726 by 97, we get 7 and a remainder of 47.
Record the quotient 7 as the next digit in the result. 
Result so far: 279787.0
Deduct 679 from 726 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 9:
When dividing 470 by 97, we get 4 with a remainder of 82.
The next digit of our result is 4. 
Result so far: 279787.4
Deduct 388 from 470 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Advancing to step 10:
The number 97 fits into 820 8 times, leaving a remainder of 44.
The next digit of our result is 8. 
Result so far: 279787.48
The remainder is 44 after subtracting 776 from 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 11:
When dividing 440 by 97, we get 4 with a remainder of 52.
Write down 4 as next digit of the result. 
Result so far: 279787.484
If we take 388 away from 440, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 12:
97 can be fit into 520 5 times, resulting in a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 279787.4845
Subtract 485 from 520 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 13:
The number 97 fits into 350 3 times, leaving a remainder of 59.
Put 3 as the next digit of the answer. 
Result so far: 279787.48453
Subtract 291 from 350 to get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Step 14:
97 goes into 590 6 times with a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 279787.484536
The remainder is 8 after subtracting 582 from 590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 15:
The number 97 fits into 80 0 times, leaving a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 279787.484536
Deduct 0 from 80 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 16:
The number 97 fits into 800 8 times, leaving a remainder of 24.
The next digit of our result is 8. 
Result so far: 279787.48453608
If we take 776 away from 800, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 279787.48453608 with a balance of 2.4e-08.