28661 divided by 76 
We're looking to find how many times 76 goes into 28661.

Moving on to step 1:
The number 76 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 76

On to step 2:
The number 76 fits into 28 0 times, leaving a remainder of 28.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 28, we get 28.
Include the next digit (6) from the dividend after 28, then repeat: 286 / 76

Moving on to step 3:
When dividing 286 by 76, we get 3 with a remainder of 58.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 58 after subtracting 228 from 286.
Bring next digit (6) of the dividend behind the 58 and repeat the process: 586 / 76

Step 4:
The number 76 fits into 586 7 times, leaving a remainder of 54.
Record the quotient 7 as the next digit in the result. 
Result so far: 37.0
Subtract 532 from 586 to get 54.
Take the next digit (1) from the dividend and append it to 54, then repeat: 541 / 76

Step 5:
541 divided by 76 is 7 with a remainder of 9.
Record the quotient 7 as the next digit in the result. 
Result so far: 377.0
Subtracting 532 from 541 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 6:
76 can be fit into 90 1 times, resulting in a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 377.1
The remainder is 14 after subtracting 76 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 7:
The number 76 fits into 140 1 times, leaving a remainder of 64.
The next digit of our result is 1. 
Result so far: 377.11
Deduct 76 from 140 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The quotient of the division is 377.11, and the remainder is 0.064.