197397 ÷ 27 
We want to divide 197397 by 27.

Let's proceed to step 1:
27 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 27

On to step 2:
If we divide 19 by 27, we get 0 and a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Include the next digit (7) from the dividend after 19, then repeat: 197 / 27

On to step 3:
27 can be fit into 197 7 times, resulting in a remainder of 8.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 189 away from 197, we end up with 8.
Take the next digit (3) from the dividend and append it to 8, then repeat: 83 / 27

Moving on to step 4:
27 can be fit into 83 3 times, resulting in a remainder of 2.
The number 3 becomes the next digit in our result. 
Result so far: 73.0
The remainder is 2 after subtracting 81 from 83.
Include the next digit (9) from the dividend after 2, then repeat: 29 / 27

Advancing to step 5:
When dividing 29 by 27, we get 1 with a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 731.0
If we subtract 27 from 29, we get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 27

On to step 6:
If we divide 27 by 27, we get 1 and a remainder of 0.
The next digit of our result is 1. 
Result so far: 7311.0
Subtract 27 from 27 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 7:
If we divide 0 by 27, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7311.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
When dividing 0 by 27, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7311.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 7311.0 with a remaining 0.0.