We look at the division of 439865 by 28 
We're looking to find how many times 28 goes into 439865.

Going ahead to step 1:
28 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 28

Moving on to step 2:
The number 28 fits into 43 1 times, leaving a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 28 from 43 and we're left with 15.
Take the next digit (9) from the dividend and append it to 15, then repeat: 159 / 28

On to step 3:
159 divided by 28 is 5 with a remainder of 19.
Put 5 as the next digit of the answer. 
Result so far: 15.0
The remainder is 19 after subtracting 140 from 159.
Append the next digit (8) from the dividend to 19 and continue with: 198 / 28

Advancing to step 4:
When dividing 198 by 28, we get 7 with a remainder of 2.
Use 7 as the next digit of our solution. 
Result so far: 157.0
Deduct 196 from 198 and we're left with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 28

On to step 5:
28 goes into 26 0 times with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 1570.0
Deduct 0 from 26 and we're left with 26.
Take the next digit (5) from the dividend and append it to 26, then repeat: 265 / 28

Going ahead to step 6:
The number 28 fits into 265 9 times, leaving a remainder of 13.
The next digit of our result is 9. 
Result so far: 15709.0
If we subtract 252 from 265, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 7:
The number 28 fits into 130 4 times, leaving a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 15709.4
If we take 112 away from 130, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
28 can be fit into 180 6 times, resulting in a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 15709.46
Deduct 168 from 180 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 9:
120 divided by 28 is 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 15709.464
Subtract 112 from 120 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 10:
If we divide 80 by 28, we get 2 and a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 15709.4642
Subtracting 56 from 80 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 11:
If we divide 240 by 28, we get 8 and a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 15709.46428
If we take 224 away from 240, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 12:
28 goes into 160 5 times with a remainder of 20.
The next digit of our result is 5. 
Result so far: 15709.464285
If we take 140 away from 160, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 13:
200 divided by 28 is 7 with a remainder of 4.
The next digit of our result is 7. 
Result so far: 15709.4642857
Subtract 196 from 200 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 14:
If we divide 40 by 28, we get 1 and a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 15709.46428571
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 15709.46428571 with a remainder of 1.2e-08.