89072 ÷ 28 
We want to figure out the number of times 89072 can be divided by 28.

Advancing to step 1:
If we divide 8 by 28, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Fetch the next digit (9) from the dividend, attach it to 8 and continue: 89 / 28

On to step 2:
If we divide 89 by 28, we get 3 and a remainder of 5.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 84 from 89 and we're left with 5.
Grab the next digit (0) from the dividend, add it to 5, then carry on: 50 / 28

Moving on to step 3:
The number 28 fits into 50 1 times, leaving a remainder of 22.
The next digit of our result is 1. 
Result so far: 31.0
If we take 28 away from 50, we end up with 22.
Grab the next digit (7) from the dividend, add it to 22, then carry on: 227 / 28

Advancing to step 4:
When dividing 227 by 28, we get 8 with a remainder of 3.
Record the quotient 8 as the next digit in the result. 
Result so far: 318.0
Deduct 224 from 227 and we're left with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 28

Step 5:
28 goes into 32 1 times with a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 3181.0
If we subtract 28 from 32, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 6:
28 goes into 40 1 times with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 3181.1
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
When dividing 120 by 28, we get 4 with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 3181.14
If we subtract 112 from 120, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 8:
28 can be fit into 80 2 times, resulting in a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 3181.142
If we subtract 56 from 80, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 9:
The number 28 fits into 240 8 times, leaving a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 3181.1428
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 10:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 3181.14285
The remainder is 20 after subtracting 140 from 160.
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 11:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 3181.142857
Deduct 196 from 200 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 12:
When dividing 40 by 28, we get 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 3181.1428571
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 13:
28 goes into 120 4 times with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 3181.14285714
Subtract 112 from 120 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 3181.14285714 and a remainder of 8e-09.