We're dividing 28046761 by 212 
We're looking to find how many times 212 goes into 28046761.

Let's proceed to step 1:
When dividing 2 by 212, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 212

On to step 2:
28 divided by 212 is 0 with a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 28, we end up with 28.
Grab the next digit (0) from the dividend, add it to 28, then carry on: 280 / 212

Step 3:
212 can be fit into 280 1 times, resulting in a remainder of 68.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 212 from 280 to get 68.
Bring next digit (4) of the dividend behind the 68 and repeat the process: 684 / 212

On to step 4:
When dividing 684 by 212, we get 3 with a remainder of 48.
Put 3 as the next digit of the answer. 
Result so far: 13.0
If we subtract 636 from 684, we get 48.
Include the next digit (6) from the dividend after 48, then repeat: 486 / 212

Going ahead to step 5:
486 divided by 212 is 2 with a remainder of 62.
The number 2 becomes the next digit in our result. 
Result so far: 132.0
If we subtract 424 from 486, we get 62.
Include the next digit (7) from the dividend after 62, then repeat: 627 / 212

Moving on to step 6:
212 can be fit into 627 2 times, resulting in a remainder of 203.
The next digit of our result is 2. 
Result so far: 1322.0
Subtract 424 from 627 to get 203.
Include the next digit (6) from the dividend after 203, then repeat: 2036 / 212

On to step 7:
When dividing 2036 by 212, we get 9 with a remainder of 128.
The next digit of our result is 9. 
Result so far: 13229.0
If we subtract 1908 from 2036, we get 128.
Append the next digit (1) from the dividend to 128 and continue with: 1281 / 212

Let's proceed to step 8:
1281 divided by 212 is 6 with a remainder of 9.
Put 6 as the next digit of the answer. 
Result so far: 132296.0
If we subtract 1272 from 1281, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 9:
When dividing 90 by 212, we get 0 with a remainder of 90.
Write down 0 as next digit of the result. 
Result so far: 132296.0
If we subtract 0 from 90, we get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

On to step 10:
If we divide 900 by 212, we get 4 and a remainder of 52.
The number 4 becomes the next digit in our result. 
Result so far: 132296.04
Subtract 848 from 900 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 11:
520 divided by 212 is 2 with a remainder of 96.
Put 2 as the next digit of the answer. 
Result so far: 132296.042
Subtract 424 from 520 to get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Moving on to step 12:
The number 212 fits into 960 4 times, leaving a remainder of 112.
Use 4 as the next digit of our solution. 
Result so far: 132296.0424
Deduct 848 from 960 and we're left with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Let's proceed to step 13:
1120 divided by 212 is 5 with a remainder of 60.
The next digit of our result is 5. 
Result so far: 132296.04245
If we subtract 1060 from 1120, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 14:
212 goes into 600 2 times with a remainder of 176.
Record the quotient 2 as the next digit in the result. 
Result so far: 132296.042452
The remainder is 176 after subtracting 424 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Let's proceed to step 15:
212 goes into 1760 8 times with a remainder of 64.
The next digit of our result is 8. 
Result so far: 132296.0424528
If we take 1696 away from 1760, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 16:
212 can be fit into 640 3 times, resulting in a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 132296.04245283
If we take 636 away from 640, we end up 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.

Our division results in 132296.04245283 with a remaining 4e-09.