We look at the division of 87040 by 28 
Let's see how many times 28 fits into 87040.

On to step 1:
28 goes into 8 0 times with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (7) of the dividend behind the 8 and repeat the process: 87 / 28

Advancing to step 2:
If we divide 87 by 28, we get 3 and a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 84 from 87 to get 3.
Grab the next digit (0) from the dividend, add it to 3, then carry on: 30 / 28

On to step 3:
28 goes into 30 1 times with a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 31.0
If we subtract 28 from 30, we get 2.
Grab the next digit (4) from the dividend, add it to 2, then carry on: 24 / 28

Step 4:
If we divide 24 by 28, we get 0 and a remainder of 24.
Put 0 as the next digit of the answer. 
Result so far: 310.0
If we take 0 away from 24, we end up with 24.
Bring next digit (0) of the dividend behind the 24 and repeat the process: 240 / 28

Advancing to step 5:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 3108.0
Deduct 224 from 240 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 6:
28 can be fit into 160 5 times, resulting in a remainder of 20.
The next digit of our result is 5. 
Result so far: 3108.5
If we take 140 away from 160, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 7:
28 goes into 200 7 times with a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 3108.57
If we subtract 196 from 200, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 8:
If we divide 40 by 28, we get 1 and a remainder of 12.
The next digit of our result is 1. 
Result so far: 3108.571
Subtracting 28 from 40 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 9:
28 goes into 120 4 times with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 3108.5714
The remainder is 8 after subtracting 112 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 10:
28 goes into 80 2 times with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 3108.57142
Subtracting 56 from 80 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 11:
If we divide 240 by 28, we get 8 and a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 3108.571428
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 12:
The number 28 fits into 160 5 times, leaving a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 3108.5714285
Deduct 140 from 160 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 13:
The number 28 fits into 200 7 times, leaving a remainder of 4.
The next digit of our result is 7. 
Result so far: 3108.57142857
Subtracting 196 from 200 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final outcome is 3108.57142857, with a leftover of 4e-09.