28677472 divided by 926 
We want to figure out the number of times 28677472 can be divided by 926.

On to step 1:
The number 926 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
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 / 926

Let's proceed to step 2:
The number 926 fits into 28 0 times, leaving a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 28, we end up with 28.
Fetch the next digit (6) from the dividend, attach it to 28 and continue: 286 / 926

Advancing to step 3:
When dividing 286 by 926, we get 0 with a remainder of 286.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 286, we end up with 286.
Include the next digit (7) from the dividend after 286, then repeat: 2867 / 926

Going ahead to step 4:
If we divide 2867 by 926, we get 3 and a remainder of 89.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 2778 from 2867 to get 89.
Take the next digit (7) from the dividend and append it to 89, then repeat: 897 / 926

Moving on to step 5:
The number 926 fits into 897 0 times, leaving a remainder of 897.
Use 0 as the next digit of our solution. 
Result so far: 30.0
If we subtract 0 from 897, we get 897.
Include the next digit (4) from the dividend after 897, then repeat: 8974 / 926

Let's proceed to step 6:
8974 divided by 926 is 9 with a remainder of 640.
The number 9 becomes the next digit in our result. 
Result so far: 309.0
Deduct 8334 from 8974 and we're left with 640.
Grab the next digit (7) from the dividend, add it to 640, then carry on: 6407 / 926

Moving on to step 7:
926 can be fit into 6407 6 times, resulting in a remainder of 851.
Write down 6 as next digit of the result. 
Result so far: 3096.0
If we subtract 5556 from 6407, we get 851.
Bring next digit (2) of the dividend behind the 851 and repeat the process: 8512 / 926

Step 8:
When dividing 8512 by 926, we get 9 with a remainder of 178.
Record the quotient 9 as the next digit in the result. 
Result so far: 30969.0
If we take 8334 away from 8512, we end up with 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

Advancing to step 9:
1780 divided by 926 is 1 with a remainder of 854.
Write down 1 as next digit of the result. 
Result so far: 30969.1
If we take 926 away from 1780, we end up with 854.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8540, and continue the process.

Step 10:
926 can be fit into 8540 9 times, resulting in a remainder of 206.
The next digit of our result is 9. 
Result so far: 30969.19
Subtracting 8334 from 8540 leaves us with 206.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

Moving on to step 11:
The number 926 fits into 2060 2 times, leaving a remainder of 208.
Put 2 as the next digit of the answer. 
Result so far: 30969.192
If we take 1852 away from 2060, we end up with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Let's proceed to step 12:
2080 divided by 926 is 2 with a remainder of 228.
Write down 2 as next digit of the result. 
Result so far: 30969.1922
If we subtract 1852 from 2080, we get 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Our division results in 30969.1922 with a remaining 0.00228.