We look at the division of 494365 by 28 
We're looking to find how many times 28 goes into 494365.

Moving on to step 1:
The number 28 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (9) from the dividend after 4, then repeat: 49 / 28

On to step 2:
28 goes into 49 1 times with a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 28 away from 49, we end up with 21.
Bring next digit (4) of the dividend behind the 21 and repeat the process: 214 / 28

On to step 3:
28 goes into 214 7 times with a remainder of 18.
The next digit of our result is 7. 
Result so far: 17.0
Deduct 196 from 214 and we're left with 18.
Append the next digit (3) from the dividend to 18 and continue with: 183 / 28

Step 4:
If we divide 183 by 28, we get 6 and a remainder of 15.
The next digit of our result is 6. 
Result so far: 176.0
If we take 168 away from 183, we end up with 15.
Grab the next digit (6) from the dividend, add it to 15, then carry on: 156 / 28

Going ahead to step 5:
28 can be fit into 156 5 times, resulting in a remainder of 16.
Write down 5 as next digit of the result. 
Result so far: 1765.0
If we subtract 140 from 156, we get 16.
Append the next digit (5) from the dividend to 16 and continue with: 165 / 28

Going ahead to step 6:
28 goes into 165 5 times with a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 17655.0
Subtracting 140 from 165 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 7:
If we divide 250 by 28, we get 8 and a remainder of 26.
Use 8 as the next digit of our solution. 
Result so far: 17655.8
Deduct 224 from 250 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 8:
The number 28 fits into 260 9 times, leaving a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 17655.89
Deduct 252 from 260 and we're left 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.

Step 9:
The number 28 fits into 80 2 times, leaving a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 17655.892
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.

Let's proceed to step 10:
When dividing 240 by 28, we get 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 17655.8928
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.

Advancing to step 11:
28 goes into 160 5 times with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 17655.89285
If we subtract 140 from 160, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 12:
If we divide 200 by 28, we get 7 and a remainder of 4.
The next digit of our result is 7. 
Result so far: 17655.892857
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.

Let's proceed to step 13:
If we divide 40 by 28, we get 1 and a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 17655.8928571
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.

Moving on to step 14:
If we divide 120 by 28, we get 4 and a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 17655.89285714
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.

After the division, we end up with 17655.89285714 and a remainder of 8e-09.