28440997 divided by 167 
We're looking to find how many times 167 goes into 28440997.

Step 1:
When dividing 2 by 167, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 167

Advancing to step 2:
28 divided by 167 is 0 with a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 28 to get 28.
Take the next digit (4) from the dividend and append it to 28, then repeat: 284 / 167

On to step 3:
When dividing 284 by 167, we get 1 with a remainder of 117.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 167 from 284 and we're left with 117.
Fetch the next digit (4) from the dividend, attach it to 117 and continue: 1174 / 167

Moving on to step 4:
The number 167 fits into 1174 7 times, leaving a remainder of 5.
Write down 7 as next digit of the result. 
Result so far: 17.0
Deduct 1169 from 1174 and we're left with 5.
Bring next digit (0) of the dividend behind the 5 and repeat the process: 50 / 167

On to step 5:
If we divide 50 by 167, we get 0 and a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 170.0
If we take 0 away from 50, we end up with 50.
Append the next digit (9) from the dividend to 50 and continue with: 509 / 167

Moving on to step 6:
509 divided by 167 is 3 with a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 1703.0
Subtract 501 from 509 to get 8.
Take the next digit (9) from the dividend and append it to 8, then repeat: 89 / 167

Moving on to step 7:
167 can be fit into 89 0 times, resulting in a remainder of 89.
Write down 0 as next digit of the result. 
Result so far: 17030.0
If we take 0 away from 89, we end up with 89.
Take the next digit (7) from the dividend and append it to 89, then repeat: 897 / 167

Step 8:
897 divided by 167 is 5 with a remainder of 62.
Write down 5 as next digit of the result. 
Result so far: 170305.0
The remainder is 62 after subtracting 835 from 897.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 9:
If we divide 620 by 167, we get 3 and a remainder of 119.
The number 3 becomes the next digit in our result. 
Result so far: 170305.3
The remainder is 119 after subtracting 501 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Moving on to step 10:
1190 divided by 167 is 7 with a remainder of 21.
Use 7 as the next digit of our solution. 
Result so far: 170305.37
Subtracting 1169 from 1190 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 11:
210 divided by 167 is 1 with a remainder of 43.
The next digit of our result is 1. 
Result so far: 170305.371
Subtracting 167 from 210 leaves us with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 12:
When dividing 430 by 167, we get 2 with a remainder of 96.
Record the quotient 2 as the next digit in the result. 
Result so far: 170305.3712
The remainder is 96 after subtracting 334 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Let's proceed to step 13:
If we divide 960 by 167, we get 5 and a remainder of 125.
Use 5 as the next digit of our solution. 
Result so far: 170305.37125
The remainder is 125 after subtracting 835 from 960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Let's proceed to step 14:
1250 divided by 167 is 7 with a remainder of 81.
The number 7 becomes the next digit in our result. 
Result so far: 170305.371257
Subtracting 1169 from 1250 leaves us with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Let's proceed to step 15:
167 goes into 810 4 times with a remainder of 142.
The next digit of our result is 4. 
Result so far: 170305.3712574
Subtracting 668 from 810 leaves us with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Going ahead to step 16:
1420 divided by 167 is 8 with a remainder of 84.
Put 8 as the next digit of the answer. 
Result so far: 170305.37125748
The remainder is 84 after subtracting 1336 from 1420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

The final result is 170305.37125748 with a remainder of 8.4e-08.