28671731 ÷ 349 
We're looking to find how many times 349 goes into 28671731.

Moving on to step 1:
349 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 349

Step 2:
If we divide 28 by 349, we get 0 and a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 28, we get 28.
Bring next digit (6) of the dividend behind the 28 and repeat the process: 286 / 349

Step 3:
286 divided by 349 is 0 with a remainder of 286.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 286 and we're left with 286.
Bring next digit (7) of the dividend behind the 286 and repeat the process: 2867 / 349

Let's proceed to step 4:
The number 349 fits into 2867 8 times, leaving a remainder of 75.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Deduct 2792 from 2867 and we're left with 75.
Append the next digit (1) from the dividend to 75 and continue with: 751 / 349

Moving on to step 5:
The number 349 fits into 751 2 times, leaving a remainder of 53.
The number 2 becomes the next digit in our result. 
Result so far: 82.0
If we subtract 698 from 751, we get 53.
Fetch the next digit (7) from the dividend, attach it to 53 and continue: 537 / 349

Going ahead to step 6:
If we divide 537 by 349, we get 1 and a remainder of 188.
The next digit of our result is 1. 
Result so far: 821.0
The remainder is 188 after subtracting 349 from 537.
Take the next digit (3) from the dividend and append it to 188, then repeat: 1883 / 349

Going ahead to step 7:
349 goes into 1883 5 times with a remainder of 138.
Write down 5 as next digit of the result. 
Result so far: 8215.0
Subtract 1745 from 1883 to get 138.
Fetch the next digit (1) from the dividend, attach it to 138 and continue: 1381 / 349

On to step 8:
When dividing 1381 by 349, we get 3 with a remainder of 334.
Record the quotient 3 as the next digit in the result. 
Result so far: 82153.0
Subtract 1047 from 1381 to get 334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3340, and continue the process.

Moving on to step 9:
When dividing 3340 by 349, we get 9 with a remainder of 199.
Write down 9 as next digit of the result. 
Result so far: 82153.9
Subtract 3141 from 3340 to get 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

On to step 10:
1990 divided by 349 is 5 with a remainder of 245.
Use 5 as the next digit of our solution. 
Result so far: 82153.95
Deduct 1745 from 1990 and we're left with 245.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2450, and continue the process.

Going ahead to step 11:
349 can be fit into 2450 7 times, resulting in a remainder of 7.
The number 7 becomes the next digit in our result. 
Result so far: 82153.957
Deduct 2443 from 2450 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 12:
When dividing 70 by 349, we get 0 with a remainder of 70.
Record the quotient 0 as the next digit in the result. 
Result so far: 82153.957
Subtracting 0 from 70 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 13:
349 goes into 700 2 times with a remainder of 2.
The next digit of our result is 2. 
Result so far: 82153.95702
If we subtract 698 from 700, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 14:
349 can be fit into 20 0 times, resulting in a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 82153.95702
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 15:
200 divided by 349 is 0 with a remainder of 200.
The next digit of our result is 0. 
Result so far: 82153.95702
If we take 0 away from 200, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final result is 82153.95702 with a remainder of 2e-06.