88157890 ÷ 28 
We want to figure out the number of times 88157890 can be divided by 28.

On to step 1:
When dividing 8 by 28, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (8) from the dividend after 8, then repeat: 88 / 28

Let's proceed to step 2:
The number 28 fits into 88 3 times, leaving a remainder of 4.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 84 away from 88, we end up with 4.
Fetch the next digit (1) from the dividend, attach it to 4 and continue: 41 / 28

Step 3:
41 divided by 28 is 1 with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 31.0
If we take 28 away from 41, we end up with 13.
Fetch the next digit (5) from the dividend, attach it to 13 and continue: 135 / 28

Let's proceed to step 4:
28 goes into 135 4 times with a remainder of 23.
The next digit of our result is 4. 
Result so far: 314.0
Subtract 112 from 135 to get 23.
Take the next digit (7) from the dividend and append it to 23, then repeat: 237 / 28

Step 5:
The number 28 fits into 237 8 times, leaving a remainder of 13.
Put 8 as the next digit of the answer. 
Result so far: 3148.0
The remainder is 13 after subtracting 224 from 237.
Bring next digit (8) of the dividend behind the 13 and repeat the process: 138 / 28

Going ahead to step 6:
138 divided by 28 is 4 with a remainder of 26.
Put 4 as the next digit of the answer. 
Result so far: 31484.0
If we take 112 away from 138, we end up with 26.
Include the next digit (9) from the dividend after 26, then repeat: 269 / 28

Step 7:
28 can be fit into 269 9 times, resulting in a remainder of 17.
Use 9 as the next digit of our solution. 
Result so far: 314849.0
Subtracting 252 from 269 leaves us with 17.
Append the next digit (0) from the dividend to 17 and continue with: 170 / 28

On to step 8:
28 can be fit into 170 6 times, resulting in a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 3148496.0
The remainder is 2 after subtracting 168 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 9:
28 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 3148496.0
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 10:
If we divide 200 by 28, we get 7 and a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 3148496.07
The remainder is 4 after subtracting 196 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 11:
When dividing 40 by 28, we get 1 with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 3148496.071
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 12:
When dividing 120 by 28, we get 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 3148496.0714
Subtract 112 from 120 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 13:
When dividing 80 by 28, we get 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 3148496.07142
Subtracting 56 from 80 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 14:
The number 28 fits into 240 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 3148496.071428
Subtracting 224 from 240 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 15:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 3148496.0714285
If we take 140 away from 160, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 16:
200 divided by 28 is 7 with a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 3148496.07142857
The remainder is 4 after subtracting 196 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 3148496.07142857 and a remainder of 4e-09.