107751 ÷ 28 
We want to figure out the number of times 107751 can be divided by 28.

On to step 1:
The number 28 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 28

Advancing to step 2:
When dividing 10 by 28, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Bring next digit (7) of the dividend behind the 10 and repeat the process: 107 / 28

Going ahead to step 3:
When dividing 107 by 28, we get 3 with a remainder of 23.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 23 after subtracting 84 from 107.
Take the next digit (7) from the dividend and append it to 23, then repeat: 237 / 28

Step 4:
28 can be fit into 237 8 times, resulting in a remainder of 13.
Write down 8 as next digit of the result. 
Result so far: 38.0
The remainder is 13 after subtracting 224 from 237.
Bring next digit (5) of the dividend behind the 13 and repeat the process: 135 / 28

Step 5:
28 can be fit into 135 4 times, resulting in a remainder of 23.
Put 4 as the next digit of the answer. 
Result so far: 384.0
The remainder is 23 after subtracting 112 from 135.
Append the next digit (1) from the dividend to 23 and continue with: 231 / 28

On to step 6:
28 can be fit into 231 8 times, resulting in a remainder of 7.
The number 8 becomes the next digit in our result. 
Result so far: 3848.0
The remainder is 7 after subtracting 224 from 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
If we divide 70 by 28, we get 2 and a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 3848.2
Subtract 56 from 70 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
28 can be fit into 140 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3848.25
Deduct 140 from 140 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
The number 28 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3848.25
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
28 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3848.25
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 3848.25 with a remainder of 0.0.