27390321 divided by 97 
The aim is to understand the frequency of 97 in 27390321.

Step 1:
97 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 97

Moving on to step 2:
97 can be fit into 27 0 times, resulting in a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Take the next digit (3) from the dividend and append it to 27, then repeat: 273 / 97

Going ahead to step 3:
If we divide 273 by 97, we get 2 and a remainder of 79.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 194 from 273, we get 79.
Append the next digit (9) from the dividend to 79 and continue with: 799 / 97

Step 4:
97 can be fit into 799 8 times, resulting in a remainder of 23.
The next digit of our result is 8. 
Result so far: 28.0
Deduct 776 from 799 and we're left with 23.
Grab the next digit (0) from the dividend, add it to 23, then carry on: 230 / 97

Moving on to step 5:
230 divided by 97 is 2 with a remainder of 36.
The next digit of our result is 2. 
Result so far: 282.0
Subtract 194 from 230 to get 36.
Take the next digit (3) from the dividend and append it to 36, then repeat: 363 / 97

Step 6:
363 divided by 97 is 3 with a remainder of 72.
The number 3 becomes the next digit in our result. 
Result so far: 2823.0
Subtract 291 from 363 to get 72.
Take the next digit (2) from the dividend and append it to 72, then repeat: 722 / 97

On to step 7:
The number 97 fits into 722 7 times, leaving a remainder of 43.
Use 7 as the next digit of our solution. 
Result so far: 28237.0
If we subtract 679 from 722, we get 43.
Append the next digit (1) from the dividend to 43 and continue with: 431 / 97

Advancing to step 8:
If we divide 431 by 97, we get 4 and a remainder of 43.
Use 4 as the next digit of our solution. 
Result so far: 282374.0
Deduct 388 from 431 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 9:
If we divide 430 by 97, we get 4 and a remainder of 42.
Record the quotient 4 as the next digit in the result. 
Result so far: 282374.4
If we take 388 away from 430, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 10:
If we divide 420 by 97, we get 4 and a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 282374.44
The remainder is 32 after subtracting 388 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 282374.44 with a balance of 0.032.