We divide 28267439 by 92
We want to figure out the number of times 28267439 can be divided by 92.

On to step 1:
2 divided by 92 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 92

Advancing to step 2:
92 can be fit into 28 0 times, resulting in a remainder of 28.
The number 0 becomes the next digit in our result. 
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 / 92

On to step 3:
92 can be fit into 282 3 times, resulting in a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 6 after subtracting 276 from 282.
Fetch the next digit (6) from the dividend, attach it to 6 and continue: 66 / 92

Advancing to step 4:
92 can be fit into 66 0 times, resulting in a remainder of 66.
The next digit of our result is 0. 
Result so far: 30.0
The remainder is 66 after subtracting 0 from 66.
Fetch the next digit (7) from the dividend, attach it to 66 and continue: 667 / 92

Going ahead to step 5:
92 goes into 667 7 times with a remainder of 23.
Write down 7 as next digit of the result. 
Result so far: 307.0
If we take 644 away from 667, we end up with 23.
Fetch the next digit (4) from the dividend, attach it to 23 and continue: 234 / 92

Advancing to step 6:
The number 92 fits into 234 2 times, leaving a remainder of 50.
The number 2 becomes the next digit in our result. 
Result so far: 3072.0
If we subtract 184 from 234, we get 50.
Take the next digit (3) from the dividend and append it to 50, then repeat: 503 / 92

Let's proceed to step 7:
503 divided by 92 is 5 with a remainder of 43.
Put 5 as the next digit of the answer. 
Result so far: 30725.0
Subtracting 460 from 503 leaves us with 43.
Include the next digit (9) from the dividend after 43, then repeat: 439 / 92

Step 8:
If we divide 439 by 92, we get 4 and a remainder of 71.
The number 4 becomes the next digit in our result. 
Result so far: 307254.0
Subtract 368 from 439 to get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Advancing to step 9:
710 divided by 92 is 7 with a remainder of 66.
Put 7 as the next digit of the answer. 
Result so far: 307254.7
Subtract 644 from 710 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Step 10:
When dividing 660 by 92, we get 7 with a remainder of 16.
The number 7 becomes the next digit in our result. 
Result so far: 307254.77
Subtract 644 from 660 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final result is 307254.77 with a remainder of 0.016.