We look at the division of 731096 by 28 
We want to divide 731096 by 28.

Advancing to step 1:
28 can be fit into 7 0 times, resulting in a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 28

Advancing to step 2:
28 can be fit into 73 2 times, resulting in a remainder of 17.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 56 from 73 to get 17.
Grab the next digit (1) from the dividend, add it to 17, then carry on: 171 / 28

Step 3:
The number 28 fits into 171 6 times, leaving a remainder of 3.
Use 6 as the next digit of our solution. 
Result so far: 26.0
Deduct 168 from 171 and we're left with 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 28

On to step 4:
28 goes into 30 1 times with a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 261.0
The remainder is 2 after subtracting 28 from 30.
Grab the next digit (9) from the dividend, add it to 2, then carry on: 29 / 28

Going ahead to step 5:
When dividing 29 by 28, we get 1 with a remainder of 1.
The next digit of our result is 1. 
Result so far: 2611.0
If we subtract 28 from 29, we get 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 28

Moving on to step 6:
28 can be fit into 16 0 times, resulting in a remainder of 16.
Put 0 as the next digit of the answer. 
Result so far: 26110.0
Subtracting 0 from 16 leaves us 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.

Step 7:
When dividing 160 by 28, we get 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 26110.5
If we subtract 140 from 160, we 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.

Advancing to step 8:
28 can be fit into 200 7 times, resulting in a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 26110.57
Subtracting 196 from 200 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.

Advancing to step 9:
40 divided by 28 is 1 with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 26110.571
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.

Moving on to step 10:
28 can be fit into 120 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 26110.5714
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 11:
80 divided by 28 is 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 26110.57142
If we subtract 56 from 80, we 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.

Step 12:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 26110.571428
Subtracting 224 from 240 leaves us 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.

Moving on to step 13:
The number 28 fits into 160 5 times, leaving a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 26110.5714285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 14:
28 goes into 200 7 times with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 26110.57142857
Subtracting 196 from 200 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.

Our division results in 26110.57142857 with a remaining 4e-09.