1. **State the problem:** We need to perform the division $2.7 \div 0.9$ using long division. 2. **Rewrite the division:** Dividing decimals can be simplified by multiplying both the divisor and dividend by the same power of 10 to make the divisor a whole number. 3. Multiply both $0.9$ and $2.7$ by 10: $$0.9 \times 10 = 9$$ $$2.7 \times 10 = 27$$ 4. Now the division becomes: $$27 \div 9$$ 5. Perform the division: $$27 \div 9 = 3$$ 6. **Final answer:** $$2.7 \div 0.9 = 3$$