We divide 27325526 by 971
We want to figure out the number of times 27325526 can be divided by 971.

Moving on to step 1:
2 divided by 971 is 0 with 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.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 971

Moving on to step 2:
971 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
If we take 0 away from 27, we end up with 27.
Bring next digit (3) of the dividend behind the 27 and repeat the process: 273 / 971

Moving on to step 3:
If we divide 273 by 971, we get 0 and a remainder of 273.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 273, we get 273.
Take the next digit (2) from the dividend and append it to 273, then repeat: 2732 / 971

Let's proceed to step 4:
If we divide 2732 by 971, we get 2 and a remainder of 790.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 1942 from 2732 leaves us with 790.
Grab the next digit (5) from the dividend, add it to 790, then carry on: 7905 / 971

Step 5:
If we divide 7905 by 971, we get 8 and a remainder of 137.
Write down 8 as next digit of the result. 
Result so far: 28.0
Subtract 7768 from 7905 to get 137.
Take the next digit (5) from the dividend and append it to 137, then repeat: 1375 / 971

Advancing to step 6:
When dividing 1375 by 971, we get 1 with a remainder of 404.
Record the quotient 1 as the next digit in the result. 
Result so far: 281.0
Deduct 971 from 1375 and we're left with 404.
Append the next digit (2) from the dividend to 404 and continue with: 4042 / 971

Let's proceed to step 7:
When dividing 4042 by 971, we get 4 with a remainder of 158.
The number 4 becomes the next digit in our result. 
Result so far: 2814.0
Subtract 3884 from 4042 to get 158.
Take the next digit (6) from the dividend and append it to 158, then repeat: 1586 / 971

Step 8:
If we divide 1586 by 971, we get 1 and a remainder of 615.
Record the quotient 1 as the next digit in the result. 
Result so far: 28141.0
Subtracting 971 from 1586 leaves us with 615.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6150, and continue the process.

Let's proceed to step 9:
971 goes into 6150 6 times with a remainder of 324.
The next digit of our result is 6. 
Result so far: 28141.6
If we subtract 5826 from 6150, we get 324.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

Advancing to step 10:
When dividing 3240 by 971, we get 3 with a remainder of 327.
Put 3 as the next digit of the answer. 
Result so far: 28141.63
Subtract 2913 from 3240 to get 327.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3270, and continue the process.

Moving on to step 11:
971 can be fit into 3270 3 times, resulting in a remainder of 357.
The number 3 becomes the next digit in our result. 
Result so far: 28141.633
If we subtract 2913 from 3270, we get 357.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3570, and continue the process.

After the division, we end up with 28141.633 and a remainder of 0.0357.