We're dividing 264705 by 28 
Our goal is to divide 264705 by 28.

Moving on to step 1:
The number 28 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 28

Advancing to step 2:
26 divided by 28 is 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Bring next digit (4) of the dividend behind the 26 and repeat the process: 264 / 28

Going ahead to step 3:
28 can be fit into 264 9 times, resulting in a remainder of 12.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtracting 252 from 264 leaves us with 12.
Take the next digit (7) from the dividend and append it to 12, then repeat: 127 / 28

Let's proceed to step 4:
127 divided by 28 is 4 with a remainder of 15.
The number 4 becomes the next digit in our result. 
Result so far: 94.0
The remainder is 15 after subtracting 112 from 127.
Include the next digit (0) from the dividend after 15, then repeat: 150 / 28

Moving on to step 5:
28 can be fit into 150 5 times, resulting in a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 945.0
Subtracting 140 from 150 leaves us with 10.
Include the next digit (5) from the dividend after 10, then repeat: 105 / 28

Advancing to step 6:
If we divide 105 by 28, we get 3 and a remainder of 21.
The number 3 becomes the next digit in our result. 
Result so far: 9453.0
Subtracting 84 from 105 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
28 can be fit into 210 7 times, resulting in a remainder of 14.
Record the quotient 7 as the next digit in the result. 
Result so far: 9453.7
If we subtract 196 from 210, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 8:
The number 28 fits into 140 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 9453.75
Deduct 140 from 140 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
0 divided by 28 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 9453.75
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
0 divided by 28 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9453.75
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 9453.75 and a remainder of 0.0.