No. 28 is not evenly divisible by 71.
71/4 = 17.75
71 times.
8.875 times.
4.1765 times.
71 times.
244 divided by 71 is 3.4366
71 ÷ 21 = 3 with remainder 8 or 3.38 times.
It goes in 71 times but it has a remainder of 6.
7 goes into 28 4 times
71
71