86725831 divided by 28 
We want to figure out the number of times 86725831 can be divided by 28.

Going ahead to step 1:
28 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 28

Advancing to step 2:
86 divided by 28 is 3 with a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 84 from 86 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 28

Going ahead to step 3:
28 goes into 27 0 times with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 30.0
Deduct 0 from 27 and we're left with 27.
Include the next digit (2) from the dividend after 27, then repeat: 272 / 28

Going ahead to step 4:
If we divide 272 by 28, we get 9 and a remainder of 20.
Record the quotient 9 as the next digit in the result. 
Result so far: 309.0
The remainder is 20 after subtracting 252 from 272.
Fetch the next digit (5) from the dividend, attach it to 20 and continue: 205 / 28

On to step 5:
205 divided by 28 is 7 with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 3097.0
Subtracting 196 from 205 leaves us with 9.
Fetch the next digit (8) from the dividend, attach it to 9 and continue: 98 / 28

Let's proceed to step 6:
28 goes into 98 3 times with a remainder of 14.
Put 3 as the next digit of the answer. 
Result so far: 30973.0
If we subtract 84 from 98, we get 14.
Append the next digit (3) from the dividend to 14 and continue with: 143 / 28

On to step 7:
143 divided by 28 is 5 with a remainder of 3.
The next digit of our result is 5. 
Result so far: 309735.0
If we subtract 140 from 143, we get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 28

Let's proceed to step 8:
The number 28 fits into 31 1 times, leaving a remainder of 3.
The number 1 becomes the next digit in our result. 
Result so far: 3097351.0
If we subtract 28 from 31, we 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.

Moving on to step 9:
The number 28 fits into 30 1 times, leaving a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 3097351.1
Subtracting 28 from 30 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 10:
20 divided by 28 is 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 3097351.1
Deduct 0 from 20 and we're left 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.

Step 11:
28 goes into 200 7 times with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 3097351.107
The remainder is 4 after subtracting 196 from 200.
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 12:
When dividing 40 by 28, we get 1 with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 3097351.1071
Deduct 28 from 40 and we're left 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:
When dividing 120 by 28, we get 4 with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 3097351.10714
The remainder is 8 after subtracting 112 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 14:
80 divided by 28 is 2 with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 3097351.107142
Subtract 56 from 80 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 15:
240 divided by 28 is 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 3097351.1071428
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.

Going ahead to step 16:
160 divided by 28 is 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 3097351.10714285
Subtract 140 from 160 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 3097351.10714285 and a remainder of 2e-08.