1. The problem is to divide 136 by 2.8. 2. The formula for division is $$\frac{a}{b}$$ where $a$ is the dividend and $b$ is the divisor. 3. To simplify the division, multiply numerator and denominator by 10 to remove the decimal from the divisor: $$\frac{136}{2.8} = \frac{136 \times 10}{2.8 \times 10} = \frac{1360}{28}$$ 4. Now divide 1360 by 28: $$\frac{1360}{28} = \frac{\cancel{28} \times 48.5714}{\cancel{28}} = 48.5714$$ 5. So, the result of $136 \div 2.8$ is approximately $48.5714$. 6. In plain language, dividing by a decimal can be simplified by converting the divisor to a whole number by multiplying both numbers by the same power of 10, then performing the division as usual.