We look at the division of 28544 by 81 
We want to figure out the number of times 28544 can be divided by 81.

Moving on to step 1:
When dividing 2 by 81, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 81

On to step 2:
81 can be fit into 28 0 times, resulting in a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 28, we end up with 28.
Bring next digit (5) of the dividend behind the 28 and repeat the process: 285 / 81

On to step 3:
285 divided by 81 is 3 with a remainder of 42.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 243 from 285, we get 42.
Take the next digit (4) from the dividend and append it to 42, then repeat: 424 / 81

Advancing to step 4:
81 goes into 424 5 times with a remainder of 19.
The number 5 becomes the next digit in our result. 
Result so far: 35.0
Subtracting 405 from 424 leaves us with 19.
Include the next digit (4) from the dividend after 19, then repeat: 194 / 81

Let's proceed to step 5:
When dividing 194 by 81, we get 2 with a remainder of 32.
The next digit of our result is 2. 
Result so far: 352.0
If we subtract 162 from 194, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 6:
81 can be fit into 320 3 times, resulting in a remainder of 77.
Write down 3 as next digit of the result. 
Result so far: 352.3
Subtract 243 from 320 to 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.

Moving on to step 7:
When dividing 770 by 81, we get 9 with a remainder of 41.
The number 9 becomes the next digit in our result. 
Result so far: 352.39
Deduct 729 from 770 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 8:
When dividing 410 by 81, we get 5 with a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 352.395
If we take 405 away from 410, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 9:
81 can be fit into 50 0 times, resulting in a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 352.395
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 10:
500 divided by 81 is 6 with a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 352.39506
Subtract 486 from 500 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 11:
When dividing 140 by 81, we get 1 with a remainder of 59.
Record the quotient 1 as the next digit in the result. 
Result so far: 352.395061
Subtracting 81 from 140 leaves us with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

On to step 12:
81 goes into 590 7 times with a remainder of 23.
Write down 7 as next digit of the result. 
Result so far: 352.3950617
If we take 567 away from 590, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 13:
81 goes into 230 2 times with a remainder of 68.
Use 2 as the next digit of our solution. 
Result so far: 352.39506172
Deduct 162 from 230 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Our division results in 352.39506172 with a remaining 6.8e-08.