28731946 ÷ 978 
Let's see how many times 978 fits into 28731946.

Moving on to step 1:
The number 978 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 978

Moving on to step 2:
978 goes into 28 0 times with a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 28 and we're left with 28.
Grab the next digit (7) from the dividend, add it to 28, then carry on: 287 / 978

On to step 3:
978 can be fit into 287 0 times, resulting in a remainder of 287.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 287 leaves us with 287.
Take the next digit (3) from the dividend and append it to 287, then repeat: 2873 / 978

Moving on to step 4:
If we divide 2873 by 978, we get 2 and a remainder of 917.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 1956 from 2873 and we're left with 917.
Fetch the next digit (1) from the dividend, attach it to 917 and continue: 9171 / 978

Going ahead to step 5:
978 goes into 9171 9 times with a remainder of 369.
Write down 9 as next digit of the result. 
Result so far: 29.0
Deduct 8802 from 9171 and we're left with 369.
Bring next digit (9) of the dividend behind the 369 and repeat the process: 3699 / 978

Advancing to step 6:
3699 divided by 978 is 3 with a remainder of 765.
Use 3 as the next digit of our solution. 
Result so far: 293.0
If we take 2934 away from 3699, we end up with 765.
Bring next digit (4) of the dividend behind the 765 and repeat the process: 7654 / 978

Let's proceed to step 7:
978 goes into 7654 7 times with a remainder of 808.
Put 7 as the next digit of the answer. 
Result so far: 2937.0
Subtracting 6846 from 7654 leaves us with 808.
Take the next digit (6) from the dividend and append it to 808, then repeat: 8086 / 978

Let's proceed to step 8:
If we divide 8086 by 978, we get 8 and a remainder of 262.
The next digit of our result is 8. 
Result so far: 29378.0
Deduct 7824 from 8086 and we're left with 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

Step 9:
978 can be fit into 2620 2 times, resulting in a remainder of 664.
Put 2 as the next digit of the answer. 
Result so far: 29378.2
If we subtract 1956 from 2620, we get 664.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6640, and continue the process.

Advancing to step 10:
978 goes into 6640 6 times with a remainder of 772.
Put 6 as the next digit of the answer. 
Result so far: 29378.26
The remainder is 772 after subtracting 5868 from 6640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7720, and continue the process.

Let's proceed to step 11:
If we divide 7720 by 978, we get 7 and a remainder of 874.
The next digit of our result is 7. 
Result so far: 29378.267
Deduct 6846 from 7720 and we're left with 874.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8740, and continue the process.

Moving on to step 12:
The number 978 fits into 8740 8 times, leaving a remainder of 916.
Use 8 as the next digit of our solution. 
Result so far: 29378.2678
Subtracting 7824 from 8740 leaves us with 916.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9160, and continue the process.

Advancing to step 13:
The number 978 fits into 9160 9 times, leaving a remainder of 358.
Use 9 as the next digit of our solution. 
Result so far: 29378.26789
The remainder is 358 after subtracting 8802 from 9160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3580, and continue the process.

Step 14:
When dividing 3580 by 978, we get 3 with a remainder of 646.
The next digit of our result is 3. 
Result so far: 29378.267893
The remainder is 646 after subtracting 2934 from 3580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6460, and continue the process.

Going ahead to step 15:
978 can be fit into 6460 6 times, resulting in a remainder of 592.
The next digit of our result is 6. 
Result so far: 29378.2678936
If we subtract 5868 from 6460, we get 592.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5920, and continue the process.

Let's proceed to step 16:
If we divide 5920 by 978, we get 6 and a remainder of 52.
Write down 6 as next digit of the result. 
Result so far: 29378.26789366
The remainder is 52 after subtracting 5868 from 5920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The final outcome is 29378.26789366, with a leftover of 5.2e-08.