28112937 ÷ 814 
Our goal is to divide 28112937 by 814.

Moving on to step 1:
814 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 814

Moving on to step 2:
If we divide 28 by 814, we get 0 and a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Bring next digit (1) of the dividend behind the 28 and repeat the process: 281 / 814

Going ahead to step 3:
281 divided by 814 is 0 with a remainder of 281.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 281 to get 281.
Fetch the next digit (1) from the dividend, attach it to 281 and continue: 2811 / 814

Let's proceed to step 4:
The number 814 fits into 2811 3 times, leaving a remainder of 369.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 2442 from 2811 to get 369.
Append the next digit (2) from the dividend to 369 and continue with: 3692 / 814

Advancing to step 5:
3692 divided by 814 is 4 with a remainder of 436.
Use 4 as the next digit of our solution. 
Result so far: 34.0
If we subtract 3256 from 3692, we get 436.
Grab the next digit (9) from the dividend, add it to 436, then carry on: 4369 / 814

Advancing to step 6:
If we divide 4369 by 814, we get 5 and a remainder of 299.
The next digit of our result is 5. 
Result so far: 345.0
Subtract 4070 from 4369 to get 299.
Include the next digit (3) from the dividend after 299, then repeat: 2993 / 814

Let's proceed to step 7:
814 goes into 2993 3 times with a remainder of 551.
Use 3 as the next digit of our solution. 
Result so far: 3453.0
If we subtract 2442 from 2993, we get 551.
Append the next digit (7) from the dividend to 551 and continue with: 5517 / 814

On to step 8:
814 can be fit into 5517 6 times, resulting in a remainder of 633.
Use 6 as the next digit of our solution. 
Result so far: 34536.0
If we take 4884 away from 5517, we end up with 633.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6330, and continue the process.

Step 9:
6330 divided by 814 is 7 with a remainder of 632.
Record the quotient 7 as the next digit in the result. 
Result so far: 34536.7
If we subtract 5698 from 6330, we get 632.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6320, and continue the process.

Moving on to step 10:
When dividing 6320 by 814, we get 7 with a remainder of 622.
Write down 7 as next digit of the result. 
Result so far: 34536.77
If we take 5698 away from 6320, we end up with 622.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6220, and continue the process.

The final result is 34536.77 with a remainder of 0.622.