We look at the division of 28166866 by 71 
We're looking to find how many times 71 goes into 28166866.

Advancing to step 1:
When dividing 2 by 71, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 71

Moving on to step 2:
71 goes into 28 0 times with a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 28 after subtracting 0 from 28.
Append the next digit (1) from the dividend to 28 and continue with: 281 / 71

Step 3:
71 goes into 281 3 times with a remainder of 68.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 68 after subtracting 213 from 281.
Grab the next digit (6) from the dividend, add it to 68, then carry on: 686 / 71

Step 4:
The number 71 fits into 686 9 times, leaving a remainder of 47.
Use 9 as the next digit of our solution. 
Result so far: 39.0
If we take 639 away from 686, we end up with 47.
Append the next digit (6) from the dividend to 47 and continue with: 476 / 71

Going ahead to step 5:
When dividing 476 by 71, we get 6 with a remainder of 50.
The number 6 becomes the next digit in our result. 
Result so far: 396.0
Subtracting 426 from 476 leaves us with 50.
Grab the next digit (8) from the dividend, add it to 50, then carry on: 508 / 71

Step 6:
71 can be fit into 508 7 times, resulting in a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 3967.0
If we subtract 497 from 508, we get 11.
Take the next digit (6) from the dividend and append it to 11, then repeat: 116 / 71

Moving on to step 7:
116 divided by 71 is 1 with a remainder of 45.
The number 1 becomes the next digit in our result. 
Result so far: 39671.0
Deduct 71 from 116 and we're left with 45.
Include the next digit (6) from the dividend after 45, then repeat: 456 / 71

Going ahead to step 8:
When dividing 456 by 71, we get 6 with a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 396716.0
Deduct 426 from 456 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 9:
300 divided by 71 is 4 with a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 396716.4
If we subtract 284 from 300, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 10:
71 can be fit into 160 2 times, resulting in a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 396716.42
If we take 142 away from 160, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 11:
When dividing 180 by 71, we get 2 with a remainder of 38.
The number 2 becomes the next digit in our result. 
Result so far: 396716.422
Subtracting 142 from 180 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The final result is 396716.422 with a remainder of 0.0038.