28548640 ÷ 276 
We want to figure out the number of times 28548640 can be divided by 276.

Moving on to step 1:
When dividing 2 by 276, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 276

Moving on to step 2:
When dividing 28 by 276, we get 0 with a remainder of 28.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 28, we get 28.
Bring next digit (5) of the dividend behind the 28 and repeat the process: 285 / 276

Moving on to step 3:
If we divide 285 by 276, we get 1 and a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 276 away from 285, we end up with 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 276

Moving on to step 4:
If we divide 94 by 276, we get 0 and a remainder of 94.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
Subtract 0 from 94 to get 94.
Take the next digit (8) from the dividend and append it to 94, then repeat: 948 / 276

Step 5:
When dividing 948 by 276, we get 3 with a remainder of 120.
Record the quotient 3 as the next digit in the result. 
Result so far: 103.0
Deduct 828 from 948 and we're left with 120.
Bring next digit (6) of the dividend behind the 120 and repeat the process: 1206 / 276

Going ahead to step 6:
276 goes into 1206 4 times with a remainder of 102.
Use 4 as the next digit of our solution. 
Result so far: 1034.0
If we take 1104 away from 1206, we end up with 102.
Bring next digit (4) of the dividend behind the 102 and repeat the process: 1024 / 276

Going ahead to step 7:
276 can be fit into 1024 3 times, resulting in a remainder of 196.
Write down 3 as next digit of the result. 
Result so far: 10343.0
If we take 828 away from 1024, we end up with 196.
Bring next digit (0) of the dividend behind the 196 and repeat the process: 1960 / 276

Let's proceed to step 8:
1960 divided by 276 is 7 with a remainder of 28.
Record the quotient 7 as the next digit in the result. 
Result so far: 103437.0
If we take 1932 away from 1960, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 9:
276 can be fit into 280 1 times, resulting in a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 103437.1
The remainder is 4 after subtracting 276 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 10:
The number 276 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 103437.1
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 11:
If we divide 400 by 276, we get 1 and a remainder of 124.
Use 1 as the next digit of our solution. 
Result so far: 103437.101
Subtract 276 from 400 to get 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Going ahead to step 12:
276 goes into 1240 4 times with a remainder of 136.
Use 4 as the next digit of our solution. 
Result so far: 103437.1014
If we take 1104 away from 1240, we end up with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

On to step 13:
276 goes into 1360 4 times with a remainder of 256.
Use 4 as the next digit of our solution. 
Result so far: 103437.10144
Deduct 1104 from 1360 and we're left with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

The final result is 103437.10144 with a remainder of 0.000256.