We look at the division of 27000423 by 978 
Our goal is to divide 27000423 by 978.

Advancing to step 1:
978 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 978

Moving on to step 2:
978 goes into 27 0 times with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 978

Going ahead to step 3:
978 goes into 270 0 times with a remainder of 270.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 270 and we're left with 270.
Bring next digit (0) of the dividend behind the 270 and repeat the process: 2700 / 978

On to step 4:
2700 divided by 978 is 2 with a remainder of 744.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 1956 away from 2700, we end up with 744.
Bring next digit (0) of the dividend behind the 744 and repeat the process: 7440 / 978

Moving on to step 5:
978 goes into 7440 7 times with a remainder of 594.
Put 7 as the next digit of the answer. 
Result so far: 27.0
If we subtract 6846 from 7440, we get 594.
Grab the next digit (4) from the dividend, add it to 594, then carry on: 5944 / 978

Step 6:
The number 978 fits into 5944 6 times, leaving a remainder of 76.
Record the quotient 6 as the next digit in the result. 
Result so far: 276.0
If we take 5868 away from 5944, we end up with 76.
Fetch the next digit (2) from the dividend, attach it to 76 and continue: 762 / 978

On to step 7:
When dividing 762 by 978, we get 0 with a remainder of 762.
The number 0 becomes the next digit in our result. 
Result so far: 2760.0
The remainder is 762 after subtracting 0 from 762.
Append the next digit (3) from the dividend to 762 and continue with: 7623 / 978

Moving on to step 8:
The number 978 fits into 7623 7 times, leaving a remainder of 777.
Write down 7 as next digit of the result. 
Result so far: 27607.0
If we take 6846 away from 7623, we end up with 777.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7770, and continue the process.

Let's proceed to step 9:
978 can be fit into 7770 7 times, resulting in a remainder of 924.
Use 7 as the next digit of our solution. 
Result so far: 27607.7
The remainder is 924 after subtracting 6846 from 7770.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9240, and continue the process.

Going ahead to step 10:
978 goes into 9240 9 times with a remainder of 438.
Use 9 as the next digit of our solution. 
Result so far: 27607.79
Subtract 8802 from 9240 to get 438.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4380, and continue the process.

Let's proceed to step 11:
When dividing 4380 by 978, we get 4 with a remainder of 468.
Write down 4 as next digit of the result. 
Result so far: 27607.794
If we take 3912 away from 4380, we end up with 468.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4680, and continue the process.

Moving on to step 12:
4680 divided by 978 is 4 with a remainder of 768.
The number 4 becomes the next digit in our result. 
Result so far: 27607.7944
If we subtract 3912 from 4680, we get 768.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7680, and continue the process.

The final outcome is 27607.7944, with a leftover of 0.00768.