28138909 ÷ 407 
Let's see how many times 407 fits into 28138909.

On to step 1:
When dividing 2 by 407, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 407

Step 2:
28 divided by 407 is 0 with a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 28, we get 28.
Grab the next digit (1) from the dividend, add it to 28, then carry on: 281 / 407

Let's proceed to step 3:
407 goes into 281 0 times with a remainder of 281.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 281, we end up with 281.
Grab the next digit (3) from the dividend, add it to 281, then carry on: 2813 / 407

On to step 4:
407 goes into 2813 6 times with a remainder of 371.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we subtract 2442 from 2813, we get 371.
Fetch the next digit (8) from the dividend, attach it to 371 and continue: 3718 / 407

Step 5:
407 can be fit into 3718 9 times, resulting in a remainder of 55.
The number 9 becomes the next digit in our result. 
Result so far: 69.0
The remainder is 55 after subtracting 3663 from 3718.
Grab the next digit (9) from the dividend, add it to 55, then carry on: 559 / 407

On to step 6:
When dividing 559 by 407, we get 1 with a remainder of 152.
Record the quotient 1 as the next digit in the result. 
Result so far: 691.0
If we subtract 407 from 559, we get 152.
Bring next digit (0) of the dividend behind the 152 and repeat the process: 1520 / 407

On to step 7:
If we divide 1520 by 407, we get 3 and a remainder of 299.
The number 3 becomes the next digit in our result. 
Result so far: 6913.0
Subtracting 1221 from 1520 leaves us with 299.
Take the next digit (9) from the dividend and append it to 299, then repeat: 2999 / 407

Let's proceed to step 8:
407 can be fit into 2999 7 times, resulting in a remainder of 150.
The next digit of our result is 7. 
Result so far: 69137.0
Subtract 2849 from 2999 to get 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Let's proceed to step 9:
407 goes into 1500 3 times with a remainder of 279.
Write down 3 as next digit of the result. 
Result so far: 69137.3
Subtracting 1221 from 1500 leaves us with 279.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2790, and continue the process.

Moving on to step 10:
The number 407 fits into 2790 6 times, leaving a remainder of 348.
The next digit of our result is 6. 
Result so far: 69137.36
Subtracting 2442 from 2790 leaves us with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Advancing to step 11:
The number 407 fits into 3480 8 times, leaving a remainder of 224.
The number 8 becomes the next digit in our result. 
Result so far: 69137.368
Subtract 3256 from 3480 to get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Advancing to step 12:
If we divide 2240 by 407, we get 5 and a remainder of 205.
The number 5 becomes the next digit in our result. 
Result so far: 69137.3685
The remainder is 205 after subtracting 2035 from 2240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Let's proceed to step 13:
The number 407 fits into 2050 5 times, leaving a remainder of 15.
Use 5 as the next digit of our solution. 
Result so far: 69137.36855
Deduct 2035 from 2050 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

After the division, we end up with 69137.36855 and a remainder of 1.5e-05.