28279907 ÷ 806 
We want to figure out the number of times 28279907 can be divided by 806.

Moving on to step 1:
2 divided by 806 is 0 with 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.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 806

Advancing to step 2:
If we divide 28 by 806, we get 0 and 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.
Include the next digit (2) from the dividend after 28, then repeat: 282 / 806

Going ahead to step 3:
806 goes into 282 0 times with a remainder of 282.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 282, we end up with 282.
Bring next digit (7) of the dividend behind the 282 and repeat the process: 2827 / 806

Moving on to step 4:
2827 divided by 806 is 3 with a remainder of 409.
The next digit of our result is 3. 
Result so far: 3.0
If we take 2418 away from 2827, we end up with 409.
Include the next digit (9) from the dividend after 409, then repeat: 4099 / 806

On to step 5:
806 can be fit into 4099 5 times, resulting in a remainder of 69.
The next digit of our result is 5. 
Result so far: 35.0
The remainder is 69 after subtracting 4030 from 4099.
Append the next digit (9) from the dividend to 69 and continue with: 699 / 806

Moving on to step 6:
699 divided by 806 is 0 with a remainder of 699.
Use 0 as the next digit of our solution. 
Result so far: 350.0
If we take 0 away from 699, we end up with 699.
Append the next digit (0) from the dividend to 699 and continue with: 6990 / 806

Going ahead to step 7:
806 can be fit into 6990 8 times, resulting in a remainder of 542.
Record the quotient 8 as the next digit in the result. 
Result so far: 3508.0
Subtracting 6448 from 6990 leaves us with 542.
Grab the next digit (7) from the dividend, add it to 542, then carry on: 5427 / 806

Let's proceed to step 8:
806 goes into 5427 6 times with a remainder of 591.
Write down 6 as next digit of the result. 
Result so far: 35086.0
Subtract 4836 from 5427 to get 591.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5910, and continue the process.

On to step 9:
806 can be fit into 5910 7 times, resulting in a remainder of 268.
Record the quotient 7 as the next digit in the result. 
Result so far: 35086.7
If we take 5642 away from 5910, we end up with 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Step 10:
2680 divided by 806 is 3 with a remainder of 262.
Record the quotient 3 as the next digit in the result. 
Result so far: 35086.73
If we subtract 2418 from 2680, we get 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

On to step 11:
If we divide 2620 by 806, we get 3 and a remainder of 202.
Record the quotient 3 as the next digit in the result. 
Result so far: 35086.733
Subtract 2418 from 2620 to get 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

Our division results in 35086.733 with a remaining 0.0202.