We look at the division of 286728 by 70 
We want to figure out the number of times 286728 can be divided by 70.

Moving on to step 1:
2 divided by 70 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 70

Advancing to step 2:
The number 70 fits into 28 0 times, leaving a remainder of 28.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Bring next digit (6) of the dividend behind the 28 and repeat the process: 286 / 70

Going ahead to step 3:
70 goes into 286 4 times with a remainder of 6.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 280 from 286 leaves us with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 70

Let's proceed to step 4:
If we divide 67 by 70, we get 0 and a remainder of 67.
The number 0 becomes the next digit in our result. 
Result so far: 40.0
If we take 0 away from 67, we end up with 67.
Fetch the next digit (2) from the dividend, attach it to 67 and continue: 672 / 70

Let's proceed to step 5:
If we divide 672 by 70, we get 9 and a remainder of 42.
Record the quotient 9 as the next digit in the result. 
Result so far: 409.0
If we take 630 away from 672, we end up with 42.
Append the next digit (8) from the dividend to 42 and continue with: 428 / 70

Advancing to step 6:
70 goes into 428 6 times with a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 4096.0
Subtract 420 from 428 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 7:
If we divide 80 by 70, we get 1 and a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 4096.1
Subtract 70 from 80 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.

On to step 8:
If we divide 100 by 70, we get 1 and a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 4096.11
The remainder is 30 after subtracting 70 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

After the division, we end up with 4096.11 and a remainder of 0.03.