We look at the division of 28671437 by 610 
We're looking to find how many times 610 goes into 28671437.

Advancing to step 1:
610 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 610

On to step 2:
610 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 (6) from the dividend, attach it to 28 and continue: 286 / 610

Going ahead to step 3:
610 can be fit into 286 0 times, resulting in a remainder of 286.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 286, we get 286.
Grab the next digit (7) from the dividend, add it to 286, then carry on: 2867 / 610

Moving on to step 4:
610 goes into 2867 4 times with a remainder of 427.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 2440 away from 2867, we end up with 427.
Include the next digit (1) from the dividend after 427, then repeat: 4271 / 610

Going ahead to step 5:
If we divide 4271 by 610, we get 7 and a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 47.0
If we take 4270 away from 4271, we end up with 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 610

On to step 6:
The number 610 fits into 14 0 times, leaving a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 470.0
If we subtract 0 from 14, we get 14.
Fetch the next digit (3) from the dividend, attach it to 14 and continue: 143 / 610

Advancing to step 7:
If we divide 143 by 610, we get 0 and a remainder of 143.
Put 0 as the next digit of the answer. 
Result so far: 4700.0
If we subtract 0 from 143, we get 143.
Fetch the next digit (7) from the dividend, attach it to 143 and continue: 1437 / 610

Let's proceed to step 8:
When dividing 1437 by 610, we get 2 with a remainder of 217.
The next digit of our result is 2. 
Result so far: 47002.0
The remainder is 217 after subtracting 1220 from 1437.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2170, and continue the process.

Moving on to step 9:
2170 divided by 610 is 3 with a remainder of 340.
Record the quotient 3 as the next digit in the result. 
Result so far: 47002.3
Deduct 1830 from 2170 and we're left with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Step 10:
The number 610 fits into 3400 5 times, leaving a remainder of 350.
Use 5 as the next digit of our solution. 
Result so far: 47002.35
If we take 3050 away from 3400, we end up with 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

On to step 11:
If we divide 3500 by 610, we get 5 and a remainder of 450.
Use 5 as the next digit of our solution. 
Result so far: 47002.355
If we subtract 3050 from 3500, we get 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

The quotient of the division is 47002.355, and the remainder is 0.045.