What are the steps to solve this problem?

0.000027 ÷ 0.000009

For both the dividend and the divisor, move the

decimal the same number of places to the right.
In this case move it 6 places

0.000027 ÷ 0.000009
= 27.0 ÷ 9.0
= 27 ÷ 9
= 3