We divide 28973542 by 261
We want to figure out the number of times 28973542 can be divided by 261.

On to step 1:
When dividing 2 by 261, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 261

Advancing to step 2:
28 divided by 261 is 0 with a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 28, we get 28.
Include the next digit (9) from the dividend after 28, then repeat: 289 / 261

On to step 3:
The number 261 fits into 289 1 times, leaving a remainder of 28.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 261 from 289, we get 28.
Grab the next digit (7) from the dividend, add it to 28, then carry on: 287 / 261

Step 4:
261 can be fit into 287 1 times, resulting in a remainder of 26.
The next digit of our result is 1. 
Result so far: 11.0
Deduct 261 from 287 and we're left with 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 261

On to step 5:
263 divided by 261 is 1 with a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 111.0
The remainder is 2 after subtracting 261 from 263.
Take the next digit (5) from the dividend and append it to 2, then repeat: 25 / 261

On to step 6:
If we divide 25 by 261, we get 0 and a remainder of 25.
The number 0 becomes the next digit in our result. 
Result so far: 1110.0
The remainder is 25 after subtracting 0 from 25.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 261

Let's proceed to step 7:
261 goes into 254 0 times with a remainder of 254.
Write down 0 as next digit of the result. 
Result so far: 11100.0
The remainder is 254 after subtracting 0 from 254.
Bring next digit (2) of the dividend behind the 254 and repeat the process: 2542 / 261

Let's proceed to step 8:
When dividing 2542 by 261, we get 9 with a remainder of 193.
The number 9 becomes the next digit in our result. 
Result so far: 111009.0
Subtracting 2349 from 2542 leaves us with 193.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1930, and continue the process.

Going ahead to step 9:
1930 divided by 261 is 7 with a remainder of 103.
Use 7 as the next digit of our solution. 
Result so far: 111009.7
If we take 1827 away from 1930, we end up with 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

On to step 10:
The number 261 fits into 1030 3 times, leaving a remainder of 247.
Record the quotient 3 as the next digit in the result. 
Result so far: 111009.73
If we subtract 783 from 1030, we get 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

Advancing to step 11:
2470 divided by 261 is 9 with a remainder of 121.
The next digit of our result is 9. 
Result so far: 111009.739
If we subtract 2349 from 2470, we get 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Going ahead to step 12:
1210 divided by 261 is 4 with a remainder of 166.
The number 4 becomes the next digit in our result. 
Result so far: 111009.7394
Subtracting 1044 from 1210 leaves us with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Advancing to step 13:
261 goes into 1660 6 times with a remainder of 94.
The next digit of our result is 6. 
Result so far: 111009.73946
Subtracting 1566 from 1660 leaves us with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Let's proceed to step 14:
The number 261 fits into 940 3 times, leaving a remainder of 157.
The next digit of our result is 3. 
Result so far: 111009.739463
Subtract 783 from 940 to get 157.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1570, and continue the process.

Advancing to step 15:
If we divide 1570 by 261, we get 6 and a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 111009.7394636
Subtracting 1566 from 1570 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.

Going ahead to step 16:
If we divide 40 by 261, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 111009.7394636
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final outcome is 111009.7394636, with a leftover of 4e-08.