91273707 ÷ 28 
We want to figure out the number of times 91273707 can be divided by 28.

On to step 1:
28 can be fit into 9 0 times, resulting in a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Take the next digit (1) from the dividend and append it to 9, then repeat: 91 / 28

Advancing to step 2:
28 goes into 91 3 times with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 84 from 91 leaves us with 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 28

Advancing to step 3:
72 divided by 28 is 2 with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 32.0
If we subtract 56 from 72, we get 16.
Include the next digit (7) from the dividend after 16, then repeat: 167 / 28

Moving on to step 4:
The number 28 fits into 167 5 times, leaving a remainder of 27.
The number 5 becomes the next digit in our result. 
Result so far: 325.0
Deduct 140 from 167 and we're left with 27.
Grab the next digit (3) from the dividend, add it to 27, then carry on: 273 / 28

Step 5:
28 can be fit into 273 9 times, resulting in a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 3259.0
Subtract 252 from 273 to get 21.
Fetch the next digit (7) from the dividend, attach it to 21 and continue: 217 / 28

Advancing to step 6:
If we divide 217 by 28, we get 7 and a remainder of 21.
The number 7 becomes the next digit in our result. 
Result so far: 32597.0
Deduct 196 from 217 and we're left with 21.
Append the next digit (0) from the dividend to 21 and continue with: 210 / 28

Let's proceed to step 7:
210 divided by 28 is 7 with a remainder of 14.
Use 7 as the next digit of our solution. 
Result so far: 325977.0
Deduct 196 from 210 and we're left with 14.
Take the next digit (7) from the dividend and append it to 14, then repeat: 147 / 28

Step 8:
28 can be fit into 147 5 times, resulting in a remainder of 7.
The next digit of our result is 5. 
Result so far: 3259775.0
If we subtract 140 from 147, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 9:
When dividing 70 by 28, we get 2 with a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 3259775.2
If we take 56 away from 70, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 10:
When dividing 140 by 28, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 3259775.25
Subtract 140 from 140 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
28 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3259775.25
Deduct 0 from 0 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.

Advancing to step 12:
0 divided by 28 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3259775.25
If we subtract 0 from 0, we get 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 outcome is 3259775.25, with a leftover of 0.0.