We look at the division of 275342 by 28 
We want to figure out the number of times 275342 can be divided by 28.

Step 1:
2 divided by 28 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 28

Advancing to step 2:
28 goes into 27 0 times with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 28

On to step 3:
If we divide 275 by 28, we get 9 and a remainder of 23.
Use 9 as the next digit of our solution. 
Result so far: 9.0
If we take 252 away from 275, we end up with 23.
Fetch the next digit (3) from the dividend, attach it to 23 and continue: 233 / 28

Let's proceed to step 4:
If we divide 233 by 28, we get 8 and a remainder of 9.
Write down 8 as next digit of the result. 
Result so far: 98.0
The remainder is 9 after subtracting 224 from 233.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 28

Moving on to step 5:
If we divide 94 by 28, we get 3 and a remainder of 10.
Put 3 as the next digit of the answer. 
Result so far: 983.0
If we subtract 84 from 94, we get 10.
Fetch the next digit (2) from the dividend, attach it to 10 and continue: 102 / 28

Step 6:
28 can be fit into 102 3 times, resulting in a remainder of 18.
The number 3 becomes the next digit in our result. 
Result so far: 9833.0
The remainder is 18 after subtracting 84 from 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 7:
28 goes into 180 6 times with a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 9833.6
If we subtract 168 from 180, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 8:
When dividing 120 by 28, we get 4 with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 9833.64
If we subtract 112 from 120, we 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.

On to step 9:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The next digit of our result is 2. 
Result so far: 9833.642
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.

Step 10:
28 goes into 240 8 times with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 9833.6428
Deduct 224 from 240 and we're left 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.

On to step 11:
When dividing 160 by 28, we get 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 9833.64285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 12:
When dividing 200 by 28, we get 7 with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 9833.642857
If we subtract 196 from 200, we 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.

On to step 13:
When dividing 40 by 28, we get 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 9833.6428571
Deduct 28 from 40 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.

Moving on to step 14:
If we divide 120 by 28, we get 4 and a remainder of 8.
The next digit of our result is 4. 
Result so far: 9833.64285714
If we take 112 away from 120, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 9833.64285714 and a remainder of 8e-09.