We're dividing 98617207 by 28 
We're looking to find how many times 28 goes into 98617207.

Advancing to step 1:
28 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 28

Moving on to step 2:
28 goes into 98 3 times with a remainder of 14.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 84 from 98 to get 14.
Fetch the next digit (6) from the dividend, attach it to 14 and continue: 146 / 28

Advancing to step 3:
When dividing 146 by 28, we get 5 with a remainder of 6.
The number 5 becomes the next digit in our result. 
Result so far: 35.0
Deduct 140 from 146 and we're left with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 28

Let's proceed to step 4:
The number 28 fits into 61 2 times, leaving a remainder of 5.
The next digit of our result is 2. 
Result so far: 352.0
Subtracting 56 from 61 leaves us with 5.
Include the next digit (7) from the dividend after 5, then repeat: 57 / 28

Step 5:
When dividing 57 by 28, we get 2 with a remainder of 1.
The next digit of our result is 2. 
Result so far: 3522.0
If we take 56 away from 57, we end up with 1.
Take the next digit (2) from the dividend and append it to 1, then repeat: 12 / 28

Going ahead to step 6:
The number 28 fits into 12 0 times, leaving a remainder of 12.
The next digit of our result is 0. 
Result so far: 35220.0
If we subtract 0 from 12, we get 12.
Take the next digit (0) from the dividend and append it to 12, then repeat: 120 / 28

Advancing to step 7:
28 can be fit into 120 4 times, resulting in a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 352204.0
The remainder is 8 after subtracting 112 from 120.
Take the next digit (7) from the dividend and append it to 8, then repeat: 87 / 28

On to step 8:
87 divided by 28 is 3 with a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 3522043.0
Subtract 84 from 87 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.

Moving on to step 9:
30 divided by 28 is 1 with a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 3522043.1
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.

On to step 10:
The number 28 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 3522043.1
Subtracting 0 from 20 leaves us 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.

Advancing to step 11:
When dividing 200 by 28, we get 7 with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 3522043.107
If we subtract 196 from 200, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 12:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 3522043.1071
Subtract 28 from 40 to get 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.
The number 4 becomes the next digit in our result. 
Result so far: 3522043.10714
If we take 112 away from 120, we end up with 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:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 3522043.107142
Subtracting 56 from 80 leaves us 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.

On to step 15:
28 can be fit into 240 8 times, resulting in a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 3522043.1071428
If we take 224 away from 240, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 16:
When dividing 160 by 28, we get 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 3522043.10714285
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.

The final outcome is 3522043.10714285, with a leftover of 2e-08.