28451962 ÷ 437 
We want to figure out the number of times 28451962 can be divided by 437.

Let's proceed to step 1:
When dividing 2 by 437, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 437

On to step 2:
437 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
Subtract 0 from 28 to get 28.
Fetch the next digit (4) from the dividend, attach it to 28 and continue: 284 / 437

On to step 3:
437 can be fit into 284 0 times, resulting in a remainder of 284.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 284 and we're left with 284.
Fetch the next digit (5) from the dividend, attach it to 284 and continue: 2845 / 437

On to step 4:
437 can be fit into 2845 6 times, resulting in a remainder of 223.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
If we take 2622 away from 2845, we end up with 223.
Append the next digit (1) from the dividend to 223 and continue with: 2231 / 437

Moving on to step 5:
The number 437 fits into 2231 5 times, leaving a remainder of 46.
Use 5 as the next digit of our solution. 
Result so far: 65.0
The remainder is 46 after subtracting 2185 from 2231.
Append the next digit (9) from the dividend to 46 and continue with: 469 / 437

On to step 6:
If we divide 469 by 437, we get 1 and a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 651.0
Deduct 437 from 469 and we're left with 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 437

Let's proceed to step 7:
326 divided by 437 is 0 with a remainder of 326.
Record the quotient 0 as the next digit in the result. 
Result so far: 6510.0
The remainder is 326 after subtracting 0 from 326.
Fetch the next digit (2) from the dividend, attach it to 326 and continue: 3262 / 437

Moving on to step 8:
The number 437 fits into 3262 7 times, leaving a remainder of 203.
The next digit of our result is 7. 
Result so far: 65107.0
Subtract 3059 from 3262 to get 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2030, and continue the process.

Step 9:
437 goes into 2030 4 times with a remainder of 282.
Record the quotient 4 as the next digit in the result. 
Result so far: 65107.4
Deduct 1748 from 2030 and we're left with 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Going ahead to step 10:
When dividing 2820 by 437, we get 6 with a remainder of 198.
Record the quotient 6 as the next digit in the result. 
Result so far: 65107.46
Subtract 2622 from 2820 to get 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Moving on to step 11:
437 can be fit into 1980 4 times, resulting in a remainder of 232.
Put 4 as the next digit of the answer. 
Result so far: 65107.464
If we take 1748 away from 1980, we end up with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Moving on to step 12:
When dividing 2320 by 437, we get 5 with a remainder of 135.
Use 5 as the next digit of our solution. 
Result so far: 65107.4645
If we subtract 2185 from 2320, we get 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Moving on to step 13:
1350 divided by 437 is 3 with a remainder of 39.
The number 3 becomes the next digit in our result. 
Result so far: 65107.46453
Deduct 1311 from 1350 and we're left 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.

Let's proceed to step 14:
437 goes into 390 0 times with a remainder of 390.
Record the quotient 0 as the next digit in the result. 
Result so far: 65107.46453
If we take 0 away from 390, we end up 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.

Moving on to step 15:
When dividing 3900 by 437, we get 8 with a remainder of 404.
The number 8 becomes the next digit in our result. 
Result so far: 65107.4645308
Deduct 3496 from 3900 and we're left with 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

Let's proceed to step 16:
When dividing 4040 by 437, we get 9 with a remainder of 107.
Record the quotient 9 as the next digit in the result. 
Result so far: 65107.46453089
The remainder is 107 after subtracting 3933 from 4040.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

The final result is 65107.46453089 with a remainder of 1.07e-07.