Let's divide 31016804 by 28
We want to figure out the number of times 31016804 can be divided by 28.

Step 1:
28 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 28

On to step 2:
31 divided by 28 is 1 with a remainder of 3.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 28 from 31 and we're left with 3.
Grab the next digit (0) from the dividend, add it to 3, then carry on: 30 / 28

Advancing to step 3:
28 goes into 30 1 times with a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we subtract 28 from 30, we get 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 28

Moving on to step 4:
28 can be fit into 21 0 times, resulting in a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 110.0
Deduct 0 from 21 and we're left with 21.
Fetch the next digit (6) from the dividend, attach it to 21 and continue: 216 / 28

Moving on to step 5:
28 goes into 216 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 1107.0
Subtracting 196 from 216 leaves us with 20.
Include the next digit (8) from the dividend after 20, then repeat: 208 / 28

Step 6:
If we divide 208 by 28, we get 7 and a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 11077.0
If we subtract 196 from 208, we get 12.
Include the next digit (0) from the dividend after 12, then repeat: 120 / 28

Step 7:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 110774.0
The remainder is 8 after subtracting 112 from 120.
Append the next digit (4) from the dividend to 8 and continue with: 84 / 28

Advancing to step 8:
28 can be fit into 84 3 times, resulting in a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 1107743.0
Deduct 84 from 84 and we're left 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.

Advancing to step 9:
0 divided by 28 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1107743.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
28 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1107743.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 1107743.0 and a remainder of 0.0.