We're dividing 676961 by 28 
We want to figure out the number of times 676961 can be divided by 28.

On to step 1:
28 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 28

Going ahead to step 2:
67 divided by 28 is 2 with a remainder of 11.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 56 from 67 and we're left with 11.
Bring next digit (6) of the dividend behind the 11 and repeat the process: 116 / 28

Step 3:
The number 28 fits into 116 4 times, leaving a remainder of 4.
Use 4 as the next digit of our solution. 
Result so far: 24.0
If we subtract 112 from 116, we get 4.
Fetch the next digit (9) from the dividend, attach it to 4 and continue: 49 / 28

On to step 4:
The number 28 fits into 49 1 times, leaving a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 241.0
Deduct 28 from 49 and we're left with 21.
Bring next digit (6) of the dividend behind the 21 and repeat the process: 216 / 28

Going ahead to step 5:
If we divide 216 by 28, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 2417.0
If we take 196 away from 216, we end up with 20.
Bring next digit (1) of the dividend behind the 20 and repeat the process: 201 / 28

Going ahead to step 6:
28 can be fit into 201 7 times, resulting in a remainder of 5.
Write down 7 as next digit of the result. 
Result so far: 24177.0
Deduct 196 from 201 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 7:
28 goes into 50 1 times with a remainder of 22.
The number 1 becomes the next digit in our result. 
Result so far: 24177.1
Subtract 28 from 50 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 8:
If we divide 220 by 28, we get 7 and a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 24177.17
Deduct 196 from 220 and we're left 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.

Let's proceed to step 9:
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: 24177.178
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.

Step 10:
When dividing 160 by 28, we get 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 24177.1785
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.

Moving on to step 11:
If we divide 200 by 28, we get 7 and a remainder of 4.
The next digit of our result is 7. 
Result so far: 24177.17857
Deduct 196 from 200 and we're left 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.

Moving on to step 12:
28 goes into 40 1 times with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 24177.178571
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.

Let's proceed to step 13:
28 goes into 120 4 times with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 24177.1785714
Subtract 112 from 120 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 14:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 24177.17857142
Deduct 56 from 80 and we're left 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.

Our division results in 24177.17857142 with a remaining 2.4e-08.