8728900 ÷ 961 
We want to figure out the number of times 8728900 can be divided by 961.

Going ahead to step 1:
961 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 961

On to step 2:
When dividing 87 by 961, we get 0 with a remainder of 87.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 87, we end up with 87.
Append the next digit (2) from the dividend to 87 and continue with: 872 / 961

Going ahead to step 3:
The number 961 fits into 872 0 times, leaving a remainder of 872.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 872 after subtracting 0 from 872.
Take the next digit (8) from the dividend and append it to 872, then repeat: 8728 / 961

Step 4:
961 goes into 8728 9 times with a remainder of 79.
Use 9 as the next digit of our solution. 
Result so far: 9.0
If we subtract 8649 from 8728, we get 79.
Grab the next digit (9) from the dividend, add it to 79, then carry on: 799 / 961

Let's proceed to step 5:
799 divided by 961 is 0 with a remainder of 799.
Write down 0 as next digit of the result. 
Result so far: 90.0
Deduct 0 from 799 and we're left with 799.
Include the next digit (0) from the dividend after 799, then repeat: 7990 / 961

On to step 6:
When dividing 7990 by 961, we get 8 with a remainder of 302.
Put 8 as the next digit of the answer. 
Result so far: 908.0
Subtracting 7688 from 7990 leaves us with 302.
Append the next digit (0) from the dividend to 302 and continue with: 3020 / 961

On to step 7:
961 can be fit into 3020 3 times, resulting in a remainder of 137.
Put 3 as the next digit of the answer. 
Result so far: 9083.0
Subtract 2883 from 3020 to get 137.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1370, and continue the process.

Advancing to step 8:
If we divide 1370 by 961, we get 1 and a remainder of 409.
Write down 1 as next digit of the result. 
Result so far: 9083.1
Subtracting 961 from 1370 leaves us with 409.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4090, and continue the process.

Moving on to step 9:
If we divide 4090 by 961, we get 4 and a remainder of 246.
Use 4 as the next digit of our solution. 
Result so far: 9083.14
Subtracting 3844 from 4090 leaves us with 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Step 10:
961 goes into 2460 2 times with a remainder of 538.
Record the quotient 2 as the next digit in the result. 
Result so far: 9083.142
The remainder is 538 after subtracting 1922 from 2460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5380, and continue the process.

On to step 11:
961 can be fit into 5380 5 times, resulting in a remainder of 575.
The number 5 becomes the next digit in our result. 
Result so far: 9083.1425
Deduct 4805 from 5380 and we're left with 575.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5750, and continue the process.

Moving on to step 12:
961 goes into 5750 5 times with a remainder of 945.
The number 5 becomes the next digit in our result. 
Result so far: 9083.14255
If we subtract 4805 from 5750, we get 945.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9450, and continue the process.

The quotient of the division is 9083.14255, and the remainder is 0.000945.