We look at the division of 553494 by 28 
We want to divide 553494 by 28.

On to step 1:
28 goes into 5 0 times with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 28

Step 2:
If we divide 55 by 28, we get 1 and a remainder of 27.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 28 from 55 leaves us with 27.
Bring next digit (3) of the dividend behind the 27 and repeat the process: 273 / 28

On to step 3:
28 goes into 273 9 times with a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtracting 252 from 273 leaves us with 21.
Grab the next digit (4) from the dividend, add it to 21, then carry on: 214 / 28

Advancing to step 4:
214 divided by 28 is 7 with a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 197.0
The remainder is 18 after subtracting 196 from 214.
Grab the next digit (9) from the dividend, add it to 18, then carry on: 189 / 28

Moving on to step 5:
28 can be fit into 189 6 times, resulting in a remainder of 21.
The number 6 becomes the next digit in our result. 
Result so far: 1976.0
The remainder is 21 after subtracting 168 from 189.
Grab the next digit (4) from the dividend, add it to 21, then carry on: 214 / 28

Let's proceed to step 6:
214 divided by 28 is 7 with a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 19767.0
The remainder is 18 after subtracting 196 from 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 7:
If we divide 180 by 28, we get 6 and a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 19767.6
Subtract 168 from 180 to 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.

Step 8:
If we divide 120 by 28, we get 4 and a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 19767.64
Deduct 112 from 120 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.

On to step 9:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 19767.642
The remainder is 24 after subtracting 56 from 80.
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:
240 divided by 28 is 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 19767.6428
Subtracting 224 from 240 leaves us 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:
If we divide 160 by 28, we get 5 and a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 19767.64285
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:
200 divided by 28 is 7 with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 19767.642857
Deduct 196 from 200 and we're left with 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: 19767.6428571
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.

Advancing to step 14:
120 divided by 28 is 4 with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 19767.64285714
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.

In conclusion, the division gives 19767.64285714 with a balance of 8e-09.