89704189 ÷ 327 
We want to figure out the number of times 89704189 can be divided by 327.

Step 1:
If we divide 8 by 327, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Include the next digit (9) from the dividend after 8, then repeat: 89 / 327

Advancing to step 2:
When dividing 89 by 327, we get 0 with a remainder of 89.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 89 and we're left with 89.
Bring next digit (7) of the dividend behind the 89 and repeat the process: 897 / 327

On to step 3:
When dividing 897 by 327, we get 2 with a remainder of 243.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 654 from 897 to get 243.
Append the next digit (0) from the dividend to 243 and continue with: 2430 / 327

Going ahead to step 4:
327 can be fit into 2430 7 times, resulting in a remainder of 141.
Put 7 as the next digit of the answer. 
Result so far: 27.0
The remainder is 141 after subtracting 2289 from 2430.
Bring next digit (4) of the dividend behind the 141 and repeat the process: 1414 / 327

Moving on to step 5:
The number 327 fits into 1414 4 times, leaving a remainder of 106.
Put 4 as the next digit of the answer. 
Result so far: 274.0
Subtract 1308 from 1414 to get 106.
Append the next digit (1) from the dividend to 106 and continue with: 1061 / 327

Moving on to step 6:
If we divide 1061 by 327, we get 3 and a remainder of 80.
Write down 3 as next digit of the result. 
Result so far: 2743.0
If we take 981 away from 1061, we end up with 80.
Bring next digit (8) of the dividend behind the 80 and repeat the process: 808 / 327

Going ahead to step 7:
327 can be fit into 808 2 times, resulting in a remainder of 154.
The next digit of our result is 2. 
Result so far: 27432.0
Subtracting 654 from 808 leaves us with 154.
Include the next digit (9) from the dividend after 154, then repeat: 1549 / 327

Moving on to step 8:
When dividing 1549 by 327, we get 4 with a remainder of 241.
Write down 4 as next digit of the result. 
Result so far: 274324.0
The remainder is 241 after subtracting 1308 from 1549.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2410, and continue the process.

Let's proceed to step 9:
The number 327 fits into 2410 7 times, leaving a remainder of 121.
The number 7 becomes the next digit in our result. 
Result so far: 274324.7
The remainder is 121 after subtracting 2289 from 2410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

On to step 10:
327 goes into 1210 3 times with a remainder of 229.
Record the quotient 3 as the next digit in the result. 
Result so far: 274324.73
Deduct 981 from 1210 and we're left with 229.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2290, and continue the process.

Moving on to step 11:
When dividing 2290 by 327, we get 7 with a remainder of 1.
Use 7 as the next digit of our solution. 
Result so far: 274324.737
Deduct 2289 from 2290 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 12:
10 divided by 327 is 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 274324.737
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 13:
The number 327 fits into 100 0 times, leaving a remainder of 100.
Record the quotient 0 as the next digit in the result. 
Result so far: 274324.737
If we subtract 0 from 100, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The quotient of the division is 274324.737, and the remainder is 0.0001.