Let's divide 28621971 by 272
We want to divide 28621971 by 272.

Moving on to step 1:
2 divided by 272 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 272

On to step 2:
272 can be fit into 28 0 times, resulting in 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.
Fetch the next digit (6) from the dividend, attach it to 28 and continue: 286 / 272

Let's proceed to step 3:
272 goes into 286 1 times with a remainder of 14.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 272 from 286 and we're left with 14.
Fetch the next digit (2) from the dividend, attach it to 14 and continue: 142 / 272

Going ahead to step 4:
142 divided by 272 is 0 with a remainder of 142.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtract 0 from 142 to get 142.
Bring next digit (1) of the dividend behind the 142 and repeat the process: 1421 / 272

Going ahead to step 5:
The number 272 fits into 1421 5 times, leaving a remainder of 61.
Use 5 as the next digit of our solution. 
Result so far: 105.0
If we subtract 1360 from 1421, we get 61.
Bring next digit (9) of the dividend behind the 61 and repeat the process: 619 / 272

Going ahead to step 6:
If we divide 619 by 272, we get 2 and a remainder of 75.
Put 2 as the next digit of the answer. 
Result so far: 1052.0
Deduct 544 from 619 and we're left with 75.
Bring next digit (7) of the dividend behind the 75 and repeat the process: 757 / 272

Going ahead to step 7:
If we divide 757 by 272, we get 2 and a remainder of 213.
The number 2 becomes the next digit in our result. 
Result so far: 10522.0
Deduct 544 from 757 and we're left with 213.
Append the next digit (1) from the dividend to 213 and continue with: 2131 / 272

Moving on to step 8:
272 goes into 2131 7 times with a remainder of 227.
Write down 7 as next digit of the result. 
Result so far: 105227.0
If we take 1904 away from 2131, we end up with 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

Going ahead to step 9:
When dividing 2270 by 272, we get 8 with a remainder of 94.
Write down 8 as next digit of the result. 
Result so far: 105227.8
If we subtract 2176 from 2270, we get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Moving on to step 10:
When dividing 940 by 272, we get 3 with a remainder of 124.
Write down 3 as next digit of the result. 
Result so far: 105227.83
Subtract 816 from 940 to get 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Advancing to step 11:
When dividing 1240 by 272, we get 4 with a remainder of 152.
Write down 4 as next digit of the result. 
Result so far: 105227.834
The remainder is 152 after subtracting 1088 from 1240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Step 12:
If we divide 1520 by 272, we get 5 and a remainder of 160.
Record the quotient 5 as the next digit in the result. 
Result so far: 105227.8345
Subtracting 1360 from 1520 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Let's proceed to step 13:
1600 divided by 272 is 5 with a remainder of 240.
Put 5 as the next digit of the answer. 
Result so far: 105227.83455
Subtracting 1360 from 1600 leaves us with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

The final result is 105227.83455 with a remainder of 0.00024.