923701 ÷ 28 
Let's see how many times 28 fits into 923701.

Advancing to step 1:
28 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 28

Moving on to step 2:
28 can be fit into 92 3 times, resulting in a remainder of 8.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 84 away from 92, we end up with 8.
Take the next digit (3) from the dividend and append it to 8, then repeat: 83 / 28

On to step 3:
83 divided by 28 is 2 with a remainder of 27.
Put 2 as the next digit of the answer. 
Result so far: 32.0
If we subtract 56 from 83, we get 27.
Fetch the next digit (7) from the dividend, attach it to 27 and continue: 277 / 28

Let's proceed to step 4:
28 goes into 277 9 times with a remainder of 25.
The next digit of our result is 9. 
Result so far: 329.0
If we subtract 252 from 277, we get 25.
Bring next digit (0) of the dividend behind the 25 and repeat the process: 250 / 28

Advancing to step 5:
28 can be fit into 250 8 times, resulting in a remainder of 26.
Use 8 as the next digit of our solution. 
Result so far: 3298.0
If we take 224 away from 250, we end up with 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 28

Let's proceed to step 6:
28 can be fit into 261 9 times, resulting in a remainder of 9.
Record the quotient 9 as the next digit in the result. 
Result so far: 32989.0
If we subtract 252 from 261, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 7:
When dividing 90 by 28, we get 3 with a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 32989.3
If we take 84 away from 90, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
When dividing 60 by 28, we get 2 with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 32989.32
If we take 56 away from 60, we end up 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 9:
The number 28 fits into 40 1 times, leaving a remainder of 12.
The next digit of our result is 1. 
Result so far: 32989.321
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.

On to step 10:
28 can be fit into 120 4 times, resulting in a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 32989.3214
The remainder is 8 after subtracting 112 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 11:
If we divide 80 by 28, we get 2 and a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 32989.32142
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.

Step 12:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 32989.321428
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.

Let's proceed to step 13:
28 goes into 160 5 times with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 32989.3214285
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 14:
28 goes into 200 7 times with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 32989.32142857
If we take 196 away from 200, we end up 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.

After the division, we end up with 32989.32142857 and a remainder of 4e-09.