28374807 ÷ 109 
We're looking to find how many times 109 goes into 28374807.

Moving on to step 1:
109 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 109

Let's proceed to step 2:
109 goes into 28 0 times with a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 28, we get 28.
Fetch the next digit (3) from the dividend, attach it to 28 and continue: 283 / 109

Advancing to step 3:
When dividing 283 by 109, we get 2 with a remainder of 65.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 65 after subtracting 218 from 283.
Take the next digit (7) from the dividend and append it to 65, then repeat: 657 / 109

Let's proceed to step 4:
109 can be fit into 657 6 times, resulting in a remainder of 3.
The next digit of our result is 6. 
Result so far: 26.0
Subtract 654 from 657 to get 3.
Append the next digit (4) from the dividend to 3 and continue with: 34 / 109

Moving on to step 5:
109 can be fit into 34 0 times, resulting in a remainder of 34.
Use 0 as the next digit of our solution. 
Result so far: 260.0
If we take 0 away from 34, we end up with 34.
Fetch the next digit (8) from the dividend, attach it to 34 and continue: 348 / 109

On to step 6:
If we divide 348 by 109, we get 3 and a remainder of 21.
The next digit of our result is 3. 
Result so far: 2603.0
The remainder is 21 after subtracting 327 from 348.
Grab the next digit (0) from the dividend, add it to 21, then carry on: 210 / 109

Moving on to step 7:
109 goes into 210 1 times with a remainder of 101.
The next digit of our result is 1. 
Result so far: 26031.0
Subtracting 109 from 210 leaves us with 101.
Include the next digit (7) from the dividend after 101, then repeat: 1017 / 109

Advancing to step 8:
The number 109 fits into 1017 9 times, leaving a remainder of 36.
The number 9 becomes the next digit in our result. 
Result so far: 260319.0
Subtract 981 from 1017 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 9:
109 goes into 360 3 times with a remainder of 33.
The number 3 becomes the next digit in our result. 
Result so far: 260319.3
The remainder is 33 after subtracting 327 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Moving on to step 10:
330 divided by 109 is 3 with a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 260319.33
Subtract 327 from 330 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Our division results in 260319.33 with a remaining 0.003.