28673 divided by 78 
We're looking to find how many times 78 goes into 28673.

Advancing to step 1:
78 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
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 / 78

Moving on to step 2:
When dividing 28 by 78, we get 0 with 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.
Grab the next digit (6) from the dividend, add it to 28, then carry on: 286 / 78

Step 3:
The number 78 fits into 286 3 times, leaving a remainder of 52.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 234 from 286 and we're left with 52.
Append the next digit (7) from the dividend to 52 and continue with: 527 / 78

Advancing to step 4:
78 can be fit into 527 6 times, resulting in a remainder of 59.
Use 6 as the next digit of our solution. 
Result so far: 36.0
Deduct 468 from 527 and we're left with 59.
Bring next digit (3) of the dividend behind the 59 and repeat the process: 593 / 78

Moving on to step 5:
78 goes into 593 7 times with a remainder of 47.
The next digit of our result is 7. 
Result so far: 367.0
Subtracting 546 from 593 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Moving on to step 6:
470 divided by 78 is 6 with a remainder of 2.
The next digit of our result is 6. 
Result so far: 367.6
Subtract 468 from 470 to 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.

Going ahead to step 7:
78 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 367.6
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
The number 78 fits into 200 2 times, leaving a remainder of 44.
Use 2 as the next digit of our solution. 
Result so far: 367.602
Subtracting 156 from 200 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 9:
The number 78 fits into 440 5 times, leaving a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 367.6025
If we take 390 away from 440, we end up 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.

Let's proceed to step 10:
The number 78 fits into 500 6 times, leaving a remainder of 32.
The next digit of our result is 6. 
Result so far: 367.60256
Subtract 468 from 500 to 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 11:
78 can be fit into 320 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 367.602564
If we take 312 away from 320, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 12:
78 goes into 80 1 times with a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 367.6025641
Deduct 78 from 80 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 13:
78 goes into 20 0 times with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 367.6025641
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final outcome is 367.6025641, with a leftover of 2e-08.