Given,

927.999÷32.007=?

It Can also be approximated as

927.999÷32.007=?

$\begin{array}{l}\text{927.999 }÷\text{ 32.007}\\ \downarrow \downarrow \\ \text{\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}928 }÷ 32\end{array}$

Hence, Option E is correct.