28768347 ÷ 72 
We want to figure out the number of times 28768347 can be divided by 72.

On to step 1:
72 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 72

Step 2:
72 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
Deduct 0 from 28 and we're left with 28.
Append the next digit (7) from the dividend to 28 and continue with: 287 / 72

On to step 3:
If we divide 287 by 72, we get 3 and a remainder of 71.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 216 from 287, we get 71.
Append the next digit (6) from the dividend to 71 and continue with: 716 / 72

Moving on to step 4:
The number 72 fits into 716 9 times, leaving a remainder of 68.
The next digit of our result is 9. 
Result so far: 39.0
Subtracting 648 from 716 leaves us with 68.
Include the next digit (8) from the dividend after 68, then repeat: 688 / 72

Step 5:
When dividing 688 by 72, we get 9 with a remainder of 40.
Put 9 as the next digit of the answer. 
Result so far: 399.0
The remainder is 40 after subtracting 648 from 688.
Grab the next digit (3) from the dividend, add it to 40, then carry on: 403 / 72

Let's proceed to step 6:
403 divided by 72 is 5 with a remainder of 43.
Write down 5 as next digit of the result. 
Result so far: 3995.0
Subtract 360 from 403 to get 43.
Include the next digit (4) from the dividend after 43, then repeat: 434 / 72

On to step 7:
434 divided by 72 is 6 with a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 39956.0
Subtract 432 from 434 to get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 72

Step 8:
When dividing 27 by 72, we get 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 399560.0
If we take 0 away from 27, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 9:
The number 72 fits into 270 3 times, leaving a remainder of 54.
The next digit of our result is 3. 
Result so far: 399560.3
The remainder is 54 after subtracting 216 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 10:
The number 72 fits into 540 7 times, leaving a remainder of 36.
Put 7 as the next digit of the answer. 
Result so far: 399560.37
If we take 504 away from 540, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 11:
72 can be fit into 360 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 399560.375
Subtracting 360 from 360 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 12:
If we divide 0 by 72, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 399560.375
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 13:
72 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 399560.375
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 399560.375 with a remaining 0.0.