We look at the division of 70760 by 28 
We're looking to find how many times 28 goes into 70760.

Going ahead to step 1:
When dividing 7 by 28, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 28

On to step 2:
If we divide 70 by 28, we get 2 and a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 56 from 70 and we're left with 14.
Grab the next digit (7) from the dividend, add it to 14, then carry on: 147 / 28

Going ahead to step 3:
When dividing 147 by 28, we get 5 with a remainder of 7.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
Subtract 140 from 147 to get 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 28

Going ahead to step 4:
28 goes into 76 2 times with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 252.0
If we subtract 56 from 76, we get 20.
Grab the next digit (0) from the dividend, add it to 20, then carry on: 200 / 28

Going ahead to step 5:
200 divided by 28 is 7 with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 2527.0
If we subtract 196 from 200, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 6:
28 goes into 40 1 times with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 2527.1
If we take 28 away from 40, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 7:
120 divided by 28 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 2527.14
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 8:
When dividing 80 by 28, we get 2 with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 2527.142
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 9:
When dividing 240 by 28, we get 8 with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 2527.1428
Deduct 224 from 240 and we're left 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.

Step 10:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 2527.14285
Subtract 140 from 160 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 11:
28 goes into 200 7 times with a remainder of 4.
The next digit of our result is 7. 
Result so far: 2527.142857
Deduct 196 from 200 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 12:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 2527.1428571
If we take 28 away from 40, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 13:
120 divided by 28 is 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 2527.14285714
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.

The final result is 2527.14285714 with a remainder of 8e-09.