28147567 ÷ 726 
We want to figure out the number of times 28147567 can be divided by 726.

Going ahead to step 1:
726 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (8) from the dividend, add it to 2, then carry on: 28 / 726

Let's proceed to step 2:
28 divided by 726 is 0 with a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 28 and we're left with 28.
Append the next digit (1) from the dividend to 28 and continue with: 281 / 726

Let's proceed to step 3:
If we divide 281 by 726, we get 0 and a remainder of 281.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 281 after subtracting 0 from 281.
Fetch the next digit (4) from the dividend, attach it to 281 and continue: 2814 / 726

Let's proceed to step 4:
2814 divided by 726 is 3 with a remainder of 636.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 2178 from 2814 leaves us with 636.
Include the next digit (7) from the dividend after 636, then repeat: 6367 / 726

Let's proceed to step 5:
6367 divided by 726 is 8 with a remainder of 559.
Write down 8 as next digit of the result. 
Result so far: 38.0
Subtract 5808 from 6367 to get 559.
Bring next digit (5) of the dividend behind the 559 and repeat the process: 5595 / 726

Going ahead to step 6:
5595 divided by 726 is 7 with a remainder of 513.
Put 7 as the next digit of the answer. 
Result so far: 387.0
Deduct 5082 from 5595 and we're left with 513.
Append the next digit (6) from the dividend to 513 and continue with: 5136 / 726

Going ahead to step 7:
726 can be fit into 5136 7 times, resulting in a remainder of 54.
The next digit of our result is 7. 
Result so far: 3877.0
Subtracting 5082 from 5136 leaves us with 54.
Append the next digit (7) from the dividend to 54 and continue with: 547 / 726

Advancing to step 8:
547 divided by 726 is 0 with a remainder of 547.
Write down 0 as next digit of the result. 
Result so far: 38770.0
The remainder is 547 after subtracting 0 from 547.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5470, and continue the process.

Step 9:
726 goes into 5470 7 times with a remainder of 388.
Put 7 as the next digit of the answer. 
Result so far: 38770.7
The remainder is 388 after subtracting 5082 from 5470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Going ahead to step 10:
If we divide 3880 by 726, we get 5 and a remainder of 250.
The next digit of our result is 5. 
Result so far: 38770.75
Subtract 3630 from 3880 to get 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

On to step 11:
The number 726 fits into 2500 3 times, leaving a remainder of 322.
The number 3 becomes the next digit in our result. 
Result so far: 38770.753
If we take 2178 away from 2500, we end up with 322.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3220, and continue the process.

Moving on to step 12:
726 can be fit into 3220 4 times, resulting in a remainder of 316.
The number 4 becomes the next digit in our result. 
Result so far: 38770.7534
Subtract 2904 from 3220 to get 316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

Let's proceed to step 13:
If we divide 3160 by 726, we get 4 and a remainder of 256.
Record the quotient 4 as the next digit in the result. 
Result so far: 38770.75344
Subtracting 2904 from 3160 leaves us with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

After the division, we end up with 38770.75344 and a remainder of 0.000256.