We're dividing 28609147 by 705 
Let's see how many times 705 fits into 28609147.

Step 1:
When dividing 2 by 705, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 705

Going ahead to step 2:
705 can be fit into 28 0 times, resulting in a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 28 to get 28.
Append the next digit (6) from the dividend to 28 and continue with: 286 / 705

Going ahead to step 3:
When dividing 286 by 705, we get 0 with a remainder of 286.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 286, we get 286.
Take the next digit (0) from the dividend and append it to 286, then repeat: 2860 / 705

Moving on to step 4:
2860 divided by 705 is 4 with a remainder of 40.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 2820 from 2860 to get 40.
Fetch the next digit (9) from the dividend, attach it to 40 and continue: 409 / 705

Moving on to step 5:
The number 705 fits into 409 0 times, leaving a remainder of 409.
Use 0 as the next digit of our solution. 
Result so far: 40.0
Deduct 0 from 409 and we're left with 409.
Take the next digit (1) from the dividend and append it to 409, then repeat: 4091 / 705

Moving on to step 6:
4091 divided by 705 is 5 with a remainder of 566.
The next digit of our result is 5. 
Result so far: 405.0
Deduct 3525 from 4091 and we're left with 566.
Bring next digit (4) of the dividend behind the 566 and repeat the process: 5664 / 705

Going ahead to step 7:
The number 705 fits into 5664 8 times, leaving a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 4058.0
Subtracting 5640 from 5664 leaves us with 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 705

Step 8:
705 can be fit into 247 0 times, resulting in a remainder of 247.
The next digit of our result is 0. 
Result so far: 40580.0
If we take 0 away from 247, we end up with 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

Advancing to step 9:
2470 divided by 705 is 3 with a remainder of 355.
Record the quotient 3 as the next digit in the result. 
Result so far: 40580.3
If we subtract 2115 from 2470, we get 355.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3550, and continue the process.

Step 10:
3550 divided by 705 is 5 with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 40580.35
If we subtract 3525 from 3550, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 11:
When dividing 250 by 705, we get 0 with a remainder of 250.
The number 0 becomes the next digit in our result. 
Result so far: 40580.35
If we take 0 away from 250, we end up with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Moving on to step 12:
2500 divided by 705 is 3 with a remainder of 385.
Write down 3 as next digit of the result. 
Result so far: 40580.3503
Deduct 2115 from 2500 and we're left with 385.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3850, and continue the process.

Let's proceed to step 13:
When dividing 3850 by 705, we get 5 with a remainder of 325.
Put 5 as the next digit of the answer. 
Result so far: 40580.35035
If we take 3525 away from 3850, we end up with 325.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3250, and continue the process.

Let's proceed to step 14:
705 goes into 3250 4 times with a remainder of 430.
Put 4 as the next digit of the answer. 
Result so far: 40580.350354
If we subtract 2820 from 3250, we get 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Going ahead to step 15:
If we divide 4300 by 705, we get 6 and a remainder of 70.
The next digit of our result is 6. 
Result so far: 40580.3503546
The remainder is 70 after subtracting 4230 from 4300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 16:
705 can be fit into 700 0 times, resulting in a remainder of 700.
The number 0 becomes the next digit in our result. 
Result so far: 40580.3503546
If we subtract 0 from 700, we get 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

After the division, we end up with 40580.3503546 and a remainder of 7e-07.