We're dividing 28710 by 81 
We want to figure out the number of times 28710 can be divided by 81.

Moving on to step 1:
2 divided by 81 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 81

Going ahead to step 2:
If we divide 28 by 81, we get 0 and a remainder of 28.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 28 to get 28.
Fetch the next digit (7) from the dividend, attach it to 28 and continue: 287 / 81

Let's proceed to step 3:
If we divide 287 by 81, we get 3 and a remainder of 44.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 243 from 287 to get 44.
Grab the next digit (1) from the dividend, add it to 44, then carry on: 441 / 81

Advancing to step 4:
441 divided by 81 is 5 with a remainder of 36.
Write down 5 as next digit of the result. 
Result so far: 35.0
Subtracting 405 from 441 leaves us with 36.
Include the next digit (0) from the dividend after 36, then repeat: 360 / 81

Advancing to step 5:
When dividing 360 by 81, we get 4 with a remainder of 36.
Put 4 as the next digit of the answer. 
Result so far: 354.0
If we take 324 away from 360, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 6:
The number 81 fits into 360 4 times, leaving a remainder of 36.
Record the quotient 4 as the next digit in the result. 
Result so far: 354.4
Deduct 324 from 360 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 7:
The number 81 fits into 360 4 times, leaving a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 354.44
If we take 324 away from 360, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Our division results in 354.44 with a remaining 0.036.