28083478 ÷ 71 
We want to divide 28083478 by 71.

Advancing to step 1:
The number 71 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 71

Advancing to step 2:
28 divided by 71 is 0 with a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 28 after subtracting 0 from 28.
Append the next digit (0) from the dividend to 28 and continue with: 280 / 71

Advancing to step 3:
The number 71 fits into 280 3 times, leaving a remainder of 67.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 213 from 280 to get 67.
Bring next digit (8) of the dividend behind the 67 and repeat the process: 678 / 71

Let's proceed to step 4:
678 divided by 71 is 9 with a remainder of 39.
Use 9 as the next digit of our solution. 
Result so far: 39.0
Deduct 639 from 678 and we're left with 39.
Include the next digit (3) from the dividend after 39, then repeat: 393 / 71

Let's proceed to step 5:
If we divide 393 by 71, we get 5 and a remainder of 38.
The number 5 becomes the next digit in our result. 
Result so far: 395.0
Deduct 355 from 393 and we're left with 38.
Fetch the next digit (4) from the dividend, attach it to 38 and continue: 384 / 71

Advancing to step 6:
71 goes into 384 5 times with a remainder of 29.
Write down 5 as next digit of the result. 
Result so far: 3955.0
Deduct 355 from 384 and we're left with 29.
Grab the next digit (7) from the dividend, add it to 29, then carry on: 297 / 71

Advancing to step 7:
71 can be fit into 297 4 times, resulting in a remainder of 13.
Record the quotient 4 as the next digit in the result. 
Result so far: 39554.0
Deduct 284 from 297 and we're left with 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 71

Let's proceed to step 8:
138 divided by 71 is 1 with a remainder of 67.
The next digit of our result is 1. 
Result so far: 395541.0
The remainder is 67 after subtracting 71 from 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

On to step 9:
If we divide 670 by 71, we get 9 and a remainder of 31.
Use 9 as the next digit of our solution. 
Result so far: 395541.9
Deduct 639 from 670 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 10:
If we divide 310 by 71, we get 4 and a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 395541.94
The remainder is 26 after subtracting 284 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 11:
When dividing 260 by 71, we get 3 with a remainder of 47.
The number 3 becomes the next digit in our result. 
Result so far: 395541.943
Subtracting 213 from 260 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Moving on to step 12:
If we divide 470 by 71, we get 6 and a remainder of 44.
Write down 6 as next digit of the result. 
Result so far: 395541.9436
Deduct 426 from 470 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 13:
440 divided by 71 is 6 with a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 395541.94366
If we subtract 426 from 440, 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.

The final outcome is 395541.94366, with a leftover of 1.4e-05.