28726355 ÷ 238 
We want to figure out the number of times 28726355 can be divided by 238.

Step 1:
If we divide 2 by 238, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (8) from the dividend, add it to 2, then carry on: 28 / 238

Advancing to step 2:
238 can be fit into 28 0 times, resulting in a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 28, we end up with 28.
Bring next digit (7) of the dividend behind the 28 and repeat the process: 287 / 238

Step 3:
When dividing 287 by 238, we get 1 with a remainder of 49.
The next digit of our result is 1. 
Result so far: 1.0
If we take 238 away from 287, we end up with 49.
Append the next digit (2) from the dividend to 49 and continue with: 492 / 238

On to step 4:
492 divided by 238 is 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 12.0
Deduct 476 from 492 and we're left with 16.
Take the next digit (6) from the dividend and append it to 16, then repeat: 166 / 238

Advancing to step 5:
If we divide 166 by 238, we get 0 and a remainder of 166.
Write down 0 as next digit of the result. 
Result so far: 120.0
If we take 0 away from 166, we end up with 166.
Include the next digit (3) from the dividend after 166, then repeat: 1663 / 238

Moving on to step 6:
If we divide 1663 by 238, we get 6 and a remainder of 235.
Write down 6 as next digit of the result. 
Result so far: 1206.0
If we subtract 1428 from 1663, we get 235.
Append the next digit (5) from the dividend to 235 and continue with: 2355 / 238

On to step 7:
When dividing 2355 by 238, we get 9 with a remainder of 213.
Use 9 as the next digit of our solution. 
Result so far: 12069.0
If we subtract 2142 from 2355, we get 213.
Take the next digit (5) from the dividend and append it to 213, then repeat: 2135 / 238

On to step 8:
238 goes into 2135 8 times with a remainder of 231.
The next digit of our result is 8. 
Result so far: 120698.0
Deduct 1904 from 2135 and we're left with 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

Advancing to step 9:
2310 divided by 238 is 9 with a remainder of 168.
Record the quotient 9 as the next digit in the result. 
Result so far: 120698.9
If we subtract 2142 from 2310, we get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Moving on to step 10:
238 can be fit into 1680 7 times, resulting in a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 120698.97
If we subtract 1666 from 1680, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 11:
238 can be fit into 140 0 times, resulting in a remainder of 140.
Put 0 as the next digit of the answer. 
Result so far: 120698.97
Subtracting 0 from 140 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Let's proceed to step 12:
238 can be fit into 1400 5 times, resulting in a remainder of 210.
Use 5 as the next digit of our solution. 
Result so far: 120698.9705
If we take 1190 away from 1400, we end up with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

On to step 13:
If we divide 2100 by 238, we get 8 and a remainder of 196.
Use 8 as the next digit of our solution. 
Result so far: 120698.97058
Subtracting 1904 from 2100 leaves us with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Let's proceed to step 14:
238 can be fit into 1960 8 times, resulting in a remainder of 56.
The next digit of our result is 8. 
Result so far: 120698.970588
Deduct 1904 from 1960 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

The final outcome is 120698.970588, with a leftover of 5.6e-06.