28267997 ÷ 230 
We want to figure out the number of times 28267997 can be divided by 230.

Going ahead to step 1:
2 divided by 230 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 230

On to step 2:
When dividing 28 by 230, we get 0 with a remainder of 28.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 28 and we're left with 28.
Bring next digit (2) of the dividend behind the 28 and repeat the process: 282 / 230

Advancing to step 3:
230 goes into 282 1 times with a remainder of 52.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 230 away from 282, we end up with 52.
Append the next digit (6) from the dividend to 52 and continue with: 526 / 230

Advancing to step 4:
230 can be fit into 526 2 times, resulting in a remainder of 66.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtracting 460 from 526 leaves us with 66.
Append the next digit (7) from the dividend to 66 and continue with: 667 / 230

Let's proceed to step 5:
When dividing 667 by 230, we get 2 with a remainder of 207.
The next digit of our result is 2. 
Result so far: 122.0
Subtract 460 from 667 to get 207.
Append the next digit (9) from the dividend to 207 and continue with: 2079 / 230

Moving on to step 6:
2079 divided by 230 is 9 with a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 1229.0
Subtracting 2070 from 2079 leaves us with 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 230

Advancing to step 7:
99 divided by 230 is 0 with a remainder of 99.
Write down 0 as next digit of the result. 
Result so far: 12290.0
Subtracting 0 from 99 leaves us with 99.
Append the next digit (7) from the dividend to 99 and continue with: 997 / 230

Let's proceed to step 8:
230 can be fit into 997 4 times, resulting in a remainder of 77.
Write down 4 as next digit of the result. 
Result so far: 122904.0
Subtracting 920 from 997 leaves us with 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Going ahead to step 9:
230 can be fit into 770 3 times, resulting in a remainder of 80.
The number 3 becomes the next digit in our result. 
Result so far: 122904.3
Subtracting 690 from 770 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 10:
230 goes into 800 3 times with a remainder of 110.
Record the quotient 3 as the next digit in the result. 
Result so far: 122904.33
Subtract 690 from 800 to get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

After the division, we end up with 122904.33 and a remainder of 0.11.