We look at the division of 28673972 by 467 
Let's see how many times 467 fits into 28673972.

Moving on to step 1:
If we divide 2 by 467, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 467

On to step 2:
467 can be fit into 28 0 times, resulting in a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 28, we end up with 28.
Grab the next digit (6) from the dividend, add it to 28, then carry on: 286 / 467

Moving on to step 3:
If we divide 286 by 467, we get 0 and a remainder of 286.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 286 leaves us with 286.
Grab the next digit (7) from the dividend, add it to 286, then carry on: 2867 / 467

Let's proceed to step 4:
2867 divided by 467 is 6 with a remainder of 65.
Write down 6 as next digit of the result. 
Result so far: 6.0
The remainder is 65 after subtracting 2802 from 2867.
Fetch the next digit (3) from the dividend, attach it to 65 and continue: 653 / 467

Advancing to step 5:
The number 467 fits into 653 1 times, leaving a remainder of 186.
Put 1 as the next digit of the answer. 
Result so far: 61.0
Subtract 467 from 653 to get 186.
Bring next digit (9) of the dividend behind the 186 and repeat the process: 1869 / 467

On to step 6:
When dividing 1869 by 467, we get 4 with a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 614.0
If we subtract 1868 from 1869, we get 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 467

Advancing to step 7:
If we divide 17 by 467, we get 0 and a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 6140.0
If we subtract 0 from 17, we get 17.
Fetch the next digit (2) from the dividend, attach it to 17 and continue: 172 / 467

Step 8:
If we divide 172 by 467, we get 0 and a remainder of 172.
The number 0 becomes the next digit in our result. 
Result so far: 61400.0
If we take 0 away from 172, we end up with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Let's proceed to step 9:
If we divide 1720 by 467, we get 3 and a remainder of 319.
Use 3 as the next digit of our solution. 
Result so far: 61400.3
If we take 1401 away from 1720, we end up with 319.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3190, and continue the process.

Let's proceed to step 10:
If we divide 3190 by 467, we get 6 and a remainder of 388.
Put 6 as the next digit of the answer. 
Result so far: 61400.36
If we subtract 2802 from 3190, we get 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Moving on to step 11:
When dividing 3880 by 467, we get 8 with a remainder of 144.
The number 8 becomes the next digit in our result. 
Result so far: 61400.368
If we subtract 3736 from 3880, we get 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Let's proceed to step 12:
467 can be fit into 1440 3 times, resulting in a remainder of 39.
Write down 3 as next digit of the result. 
Result so far: 61400.3683
If we take 1401 away from 1440, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 13:
If we divide 390 by 467, we get 0 and a remainder of 390.
Put 0 as the next digit of the answer. 
Result so far: 61400.3683
Subtracting 0 from 390 leaves us with 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Going ahead to step 14:
3900 divided by 467 is 8 with a remainder of 164.
Write down 8 as next digit of the result. 
Result so far: 61400.368308
Subtracting 3736 from 3900 leaves us with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Advancing to step 15:
1640 divided by 467 is 3 with a remainder of 239.
Record the quotient 3 as the next digit in the result. 
Result so far: 61400.3683083
Deduct 1401 from 1640 and we're left with 239.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2390, and continue the process.

On to step 16:
467 can be fit into 2390 5 times, resulting in a remainder of 55.
Put 5 as the next digit of the answer. 
Result so far: 61400.36830835
If we take 2335 away from 2390, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

After the division, we end up with 61400.36830835 and a remainder of 5.5e-08.