28768103 ÷ 789 
We want to figure out the number of times 28768103 can be divided by 789.

On to step 1:
2 divided by 789 is 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 / 789

Advancing to step 2:
789 goes into 28 0 times with 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.
Take the next digit (7) from the dividend and append it to 28, then repeat: 287 / 789

Advancing to step 3:
When dividing 287 by 789, we get 0 with a remainder of 287.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 287, we get 287.
Include the next digit (6) from the dividend after 287, then repeat: 2876 / 789

Moving on to step 4:
If we divide 2876 by 789, we get 3 and a remainder of 509.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 2367 away from 2876, we end up with 509.
Take the next digit (8) from the dividend and append it to 509, then repeat: 5098 / 789

Moving on to step 5:
5098 divided by 789 is 6 with a remainder of 364.
Use 6 as the next digit of our solution. 
Result so far: 36.0
Deduct 4734 from 5098 and we're left with 364.
Fetch the next digit (1) from the dividend, attach it to 364 and continue: 3641 / 789

Moving on to step 6:
789 goes into 3641 4 times with a remainder of 485.
The number 4 becomes the next digit in our result. 
Result so far: 364.0
Subtracting 3156 from 3641 leaves us with 485.
Append the next digit (0) from the dividend to 485 and continue with: 4850 / 789

On to step 7:
789 can be fit into 4850 6 times, resulting in a remainder of 116.
The number 6 becomes the next digit in our result. 
Result so far: 3646.0
If we subtract 4734 from 4850, we get 116.
Grab the next digit (3) from the dividend, add it to 116, then carry on: 1163 / 789

Advancing to step 8:
1163 divided by 789 is 1 with a remainder of 374.
The next digit of our result is 1. 
Result so far: 36461.0
If we subtract 789 from 1163, we get 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Moving on to step 9:
789 goes into 3740 4 times with a remainder of 584.
Write down 4 as next digit of the result. 
Result so far: 36461.4
If we take 3156 away from 3740, we end up with 584.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5840, and continue the process.

Moving on to step 10:
789 goes into 5840 7 times with a remainder of 317.
The number 7 becomes the next digit in our result. 
Result so far: 36461.47
Subtracting 5523 from 5840 leaves us with 317.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3170, and continue the process.

On to step 11:
If we divide 3170 by 789, we get 4 and a remainder of 14.
The number 4 becomes the next digit in our result. 
Result so far: 36461.474
The remainder is 14 after subtracting 3156 from 3170.
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 12:
The number 789 fits into 140 0 times, leaving a remainder of 140.
Record the quotient 0 as the next digit in the result. 
Result so far: 36461.474
Subtract 0 from 140 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 13:
If we divide 1400 by 789, we get 1 and a remainder of 611.
The number 1 becomes the next digit in our result. 
Result so far: 36461.47401
Deduct 789 from 1400 and we're left with 611.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6110, and continue the process.

Let's proceed to step 14:
When dividing 6110 by 789, we get 7 with a remainder of 587.
Record the quotient 7 as the next digit in the result. 
Result so far: 36461.474017
Subtracting 5523 from 6110 leaves us with 587.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5870, and continue the process.

Moving on to step 15:
If we divide 5870 by 789, we get 7 and a remainder of 347.
Put 7 as the next digit of the answer. 
Result so far: 36461.4740177
If we subtract 5523 from 5870, we get 347.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3470, and continue the process.

The final result is 36461.4740177 with a remainder of 3.47e-06.