271514 ÷ 98 
We want to figure out the number of times 271514 can be divided by 98.

Step 1:
When dividing 2 by 98, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 98

Let's proceed to step 2:
When dividing 27 by 98, we get 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 98

Moving on to step 3:
271 divided by 98 is 2 with a remainder of 75.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 196 from 271, we get 75.
Append the next digit (5) from the dividend to 75 and continue with: 755 / 98

On to step 4:
When dividing 755 by 98, we get 7 with a remainder of 69.
Use 7 as the next digit of our solution. 
Result so far: 27.0
The remainder is 69 after subtracting 686 from 755.
Bring next digit (1) of the dividend behind the 69 and repeat the process: 691 / 98

Let's proceed to step 5:
If we divide 691 by 98, we get 7 and a remainder of 5.
The next digit of our result is 7. 
Result so far: 277.0
The remainder is 5 after subtracting 686 from 691.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 98

Moving on to step 6:
98 goes into 54 0 times with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 2770.0
If we take 0 away from 54, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 7:
The number 98 fits into 540 5 times, leaving a remainder of 50.
The next digit of our result is 5. 
Result so far: 2770.5
If we subtract 490 from 540, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 8:
The number 98 fits into 500 5 times, leaving a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 2770.55
Deduct 490 from 500 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The final result is 2770.55 with a remainder of 0.01.