272721 divided by 97 
Our goal is to divide 272721 by 97.

Moving on to step 1:
When dividing 2 by 97, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 97

Moving on to step 2:
When dividing 27 by 97, we get 0 with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Grab the next digit (2) from the dividend, add it to 27, then carry on: 272 / 97

On to step 3:
The number 97 fits into 272 2 times, leaving a remainder of 78.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 194 from 272 and we're left with 78.
Bring next digit (7) of the dividend behind the 78 and repeat the process: 787 / 97

Going ahead to step 4:
97 goes into 787 8 times with a remainder of 11.
Record the quotient 8 as the next digit in the result. 
Result so far: 28.0
Deduct 776 from 787 and we're left with 11.
Fetch the next digit (2) from the dividend, attach it to 11 and continue: 112 / 97

Moving on to step 5:
97 can be fit into 112 1 times, resulting in a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 281.0
Subtracting 97 from 112 leaves us with 15.
Fetch the next digit (1) from the dividend, attach it to 15 and continue: 151 / 97

Step 6:
If we divide 151 by 97, we get 1 and a remainder of 54.
Write down 1 as next digit of the result. 
Result so far: 2811.0
Subtracting 97 from 151 leaves us 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.

Let's proceed to step 7:
When dividing 540 by 97, we get 5 with a remainder of 55.
The next digit of our result is 5. 
Result so far: 2811.5
If we take 485 away from 540, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 8:
If we divide 550 by 97, we get 5 and a remainder of 65.
Record the quotient 5 as the next digit in the result. 
Result so far: 2811.55
Deduct 485 from 550 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

The final result is 2811.55 with a remainder of 0.065.