We're dividing 28062849 by 317 
We want to divide 28062849 by 317.

Let's proceed to step 1:
The number 317 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 317

Moving on to step 2:
28 divided by 317 is 0 with a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Append the next digit (0) from the dividend to 28 and continue with: 280 / 317

On to step 3:
The number 317 fits into 280 0 times, leaving a remainder of 280.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 280, we get 280.
Grab the next digit (6) from the dividend, add it to 280, then carry on: 2806 / 317

Let's proceed to step 4:
When dividing 2806 by 317, we get 8 with a remainder of 270.
Use 8 as the next digit of our solution. 
Result so far: 8.0
If we take 2536 away from 2806, we end up with 270.
Grab the next digit (2) from the dividend, add it to 270, then carry on: 2702 / 317

Step 5:
317 can be fit into 2702 8 times, resulting in a remainder of 166.
Use 8 as the next digit of our solution. 
Result so far: 88.0
The remainder is 166 after subtracting 2536 from 2702.
Include the next digit (8) from the dividend after 166, then repeat: 1668 / 317

On to step 6:
When dividing 1668 by 317, we get 5 with a remainder of 83.
Write down 5 as next digit of the result. 
Result so far: 885.0
Subtract 1585 from 1668 to get 83.
Fetch the next digit (4) from the dividend, attach it to 83 and continue: 834 / 317

Step 7:
The number 317 fits into 834 2 times, leaving a remainder of 200.
The number 2 becomes the next digit in our result. 
Result so far: 8852.0
Deduct 634 from 834 and we're left with 200.
Include the next digit (9) from the dividend after 200, then repeat: 2009 / 317

Let's proceed to step 8:
When dividing 2009 by 317, we get 6 with a remainder of 107.
The number 6 becomes the next digit in our result. 
Result so far: 88526.0
If we take 1902 away from 2009, we end up with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Step 9:
1070 divided by 317 is 3 with a remainder of 119.
The number 3 becomes the next digit in our result. 
Result so far: 88526.3
Subtract 951 from 1070 to get 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Advancing to step 10:
317 can be fit into 1190 3 times, resulting in a remainder of 239.
Write down 3 as next digit of the result. 
Result so far: 88526.33
If we take 951 away from 1190, we end up 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.

The final result is 88526.33 with a remainder of 0.239.