We divide 81767 by 28
Our goal is to divide 81767 by 28.

Advancing to step 1:
If we divide 8 by 28, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 28

Let's proceed to step 2:
The number 28 fits into 81 2 times, leaving a remainder of 25.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 56 away from 81, we end up with 25.
Fetch the next digit (7) from the dividend, attach it to 25 and continue: 257 / 28

Advancing to step 3:
257 divided by 28 is 9 with a remainder of 5.
The number 9 becomes the next digit in our result. 
Result so far: 29.0
Subtracting 252 from 257 leaves us with 5.
Append the next digit (6) from the dividend to 5 and continue with: 56 / 28

Advancing to step 4:
If we divide 56 by 28, we get 2 and a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 292.0
Deduct 56 from 56 and we're left with 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 28

Advancing to step 5:
28 can be fit into 7 0 times, resulting in a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 2920.0
If we subtract 0 from 7, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 6:
If we divide 70 by 28, we get 2 and a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 2920.2
If we take 56 away from 70, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
28 can be fit into 140 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 2920.25
Deduct 140 from 140 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.

Step 8:
28 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2920.25
If we take 0 away from 0, we end up 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.

On to step 9:
The number 28 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2920.25
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.

Our division results in 2920.25 with a remaining 0.0.