28712715 ÷ 263 
We're looking to find how many times 263 goes into 28712715.

Let's proceed to step 1:
263 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 263

Advancing to step 2:
When dividing 28 by 263, we get 0 with a remainder of 28.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Include the next digit (7) from the dividend after 28, then repeat: 287 / 263

Moving on to step 3:
287 divided by 263 is 1 with a remainder of 24.
The next digit of our result is 1. 
Result so far: 1.0
If we take 263 away from 287, we end up with 24.
Append the next digit (1) from the dividend to 24 and continue with: 241 / 263

Let's proceed to step 4:
If we divide 241 by 263, we get 0 and a remainder of 241.
The next digit of our result is 0. 
Result so far: 10.0
If we take 0 away from 241, we end up with 241.
Grab the next digit (2) from the dividend, add it to 241, then carry on: 2412 / 263

Advancing to step 5:
263 goes into 2412 9 times with a remainder of 45.
Record the quotient 9 as the next digit in the result. 
Result so far: 109.0
Subtract 2367 from 2412 to get 45.
Take the next digit (7) from the dividend and append it to 45, then repeat: 457 / 263

Step 6:
263 goes into 457 1 times with a remainder of 194.
Write down 1 as next digit of the result. 
Result so far: 1091.0
Deduct 263 from 457 and we're left with 194.
Fetch the next digit (1) from the dividend, attach it to 194 and continue: 1941 / 263

Step 7:
263 can be fit into 1941 7 times, resulting in a remainder of 100.
Record the quotient 7 as the next digit in the result. 
Result so far: 10917.0
If we subtract 1841 from 1941, we get 100.
Take the next digit (5) from the dividend and append it to 100, then repeat: 1005 / 263

Step 8:
The number 263 fits into 1005 3 times, leaving a remainder of 216.
Use 3 as the next digit of our solution. 
Result so far: 109173.0
Subtracting 789 from 1005 leaves us with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Moving on to step 9:
2160 divided by 263 is 8 with a remainder of 56.
Put 8 as the next digit of the answer. 
Result so far: 109173.8
If we take 2104 away from 2160, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 10:
The number 263 fits into 560 2 times, leaving a remainder of 34.
Put 2 as the next digit of the answer. 
Result so far: 109173.82
Subtracting 526 from 560 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 11:
340 divided by 263 is 1 with a remainder of 77.
Record the quotient 1 as the next digit in the result. 
Result so far: 109173.821
If we subtract 263 from 340, we get 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Let's proceed to step 12:
The number 263 fits into 770 2 times, leaving a remainder of 244.
Use 2 as the next digit of our solution. 
Result so far: 109173.8212
Subtract 526 from 770 to get 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Going ahead to step 13:
The number 263 fits into 2440 9 times, leaving a remainder of 73.
The number 9 becomes the next digit in our result. 
Result so far: 109173.82129
The remainder is 73 after subtracting 2367 from 2440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Step 14:
The number 263 fits into 730 2 times, leaving a remainder of 204.
Record the quotient 2 as the next digit in the result. 
Result so far: 109173.821292
Deduct 526 from 730 and we're left with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Going ahead to step 15:
The number 263 fits into 2040 7 times, leaving a remainder of 199.
The number 7 becomes the next digit in our result. 
Result so far: 109173.8212927
Deduct 1841 from 2040 and we're left with 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

Going ahead to step 16:
The number 263 fits into 1990 7 times, leaving a remainder of 149.
Record the quotient 7 as the next digit in the result. 
Result so far: 109173.82129277
If we subtract 1841 from 1990, we get 149.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1490, and continue the process.

In conclusion, the division gives 109173.82129277 with a balance of 1.49e-07.