28148964 ÷ 994 
We want to figure out the number of times 28148964 can be divided by 994.

Step 1:
994 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 994

Moving on to step 2:
994 can be fit into 28 0 times, resulting in a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Append the next digit (1) from the dividend to 28 and continue with: 281 / 994

Let's proceed to step 3:
When dividing 281 by 994, we get 0 with a remainder of 281.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 281 to get 281.
Grab the next digit (4) from the dividend, add it to 281, then carry on: 2814 / 994

On to step 4:
994 goes into 2814 2 times with a remainder of 826.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 1988 away from 2814, we end up with 826.
Include the next digit (8) from the dividend after 826, then repeat: 8268 / 994

Going ahead to step 5:
994 can be fit into 8268 8 times, resulting in a remainder of 316.
Write down 8 as next digit of the result. 
Result so far: 28.0
The remainder is 316 after subtracting 7952 from 8268.
Include the next digit (9) from the dividend after 316, then repeat: 3169 / 994

Advancing to step 6:
3169 divided by 994 is 3 with a remainder of 187.
The next digit of our result is 3. 
Result so far: 283.0
Deduct 2982 from 3169 and we're left with 187.
Fetch the next digit (6) from the dividend, attach it to 187 and continue: 1876 / 994

Moving on to step 7:
When dividing 1876 by 994, we get 1 with a remainder of 882.
The next digit of our result is 1. 
Result so far: 2831.0
Subtract 994 from 1876 to get 882.
Grab the next digit (4) from the dividend, add it to 882, then carry on: 8824 / 994

On to step 8:
When dividing 8824 by 994, we get 8 with a remainder of 872.
Put 8 as the next digit of the answer. 
Result so far: 28318.0
If we take 7952 away from 8824, we end up with 872.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8720, and continue the process.

Let's proceed to step 9:
If we divide 8720 by 994, we get 8 and a remainder of 768.
Put 8 as the next digit of the answer. 
Result so far: 28318.8
If we take 7952 away from 8720, we end up with 768.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7680, and continue the process.

Moving on to step 10:
994 goes into 7680 7 times with a remainder of 722.
Record the quotient 7 as the next digit in the result. 
Result so far: 28318.87
Deduct 6958 from 7680 and we're left with 722.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7220, and continue the process.

Moving on to step 11:
The number 994 fits into 7220 7 times, leaving a remainder of 262.
The number 7 becomes the next digit in our result. 
Result so far: 28318.877
If we subtract 6958 from 7220, we get 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

In conclusion, the division gives 28318.877 with a balance of 0.0262.