Let's divide 163926 by 28
We want to divide 163926 by 28.

Step 1:
If we divide 1 by 28, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 28

On to step 2:
28 goes into 16 0 times with a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 16, we end up with 16.
Include the next digit (3) from the dividend after 16, then repeat: 163 / 28

Moving on to step 3:
When dividing 163 by 28, we get 5 with a remainder of 23.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 140 away from 163, we end up with 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 28

Moving on to step 4:
28 goes into 239 8 times with a remainder of 15.
Use 8 as the next digit of our solution. 
Result so far: 58.0
Deduct 224 from 239 and we're left with 15.
Bring next digit (2) of the dividend behind the 15 and repeat the process: 152 / 28

Step 5:
28 can be fit into 152 5 times, resulting in a remainder of 12.
Put 5 as the next digit of the answer. 
Result so far: 585.0
Subtracting 140 from 152 leaves us with 12.
Fetch the next digit (6) from the dividend, attach it to 12 and continue: 126 / 28

Let's proceed to step 6:
When dividing 126 by 28, we get 4 with a remainder of 14.
Put 4 as the next digit of the answer. 
Result so far: 5854.0
Deduct 112 from 126 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
If we divide 140 by 28, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 5854.5
The remainder is 0 after subtracting 140 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 8:
When dividing 0 by 28, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 5854.5
If we subtract 0 from 0, we 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.

Going ahead to step 9:
If we divide 0 by 28, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5854.5
Subtracting 0 from 0 leaves us 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.

The final outcome is 5854.5, with a leftover of 0.0.