We look at the division of 39458544 by 28 
We're looking to find how many times 28 goes into 39458544.

Let's proceed to step 1:
28 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 28

On to step 2:
39 divided by 28 is 1 with a remainder of 11.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 28 from 39, we get 11.
Grab the next digit (4) from the dividend, add it to 11, then carry on: 114 / 28

Step 3:
If we divide 114 by 28, we get 4 and a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Deduct 112 from 114 and we're left with 2.
Bring next digit (5) of the dividend behind the 2 and repeat the process: 25 / 28

Going ahead to step 4:
When dividing 25 by 28, we get 0 with a remainder of 25.
Use 0 as the next digit of our solution. 
Result so far: 140.0
Deduct 0 from 25 and we're left with 25.
Include the next digit (8) from the dividend after 25, then repeat: 258 / 28

Let's proceed to step 5:
When dividing 258 by 28, we get 9 with a remainder of 6.
Put 9 as the next digit of the answer. 
Result so far: 1409.0
If we take 252 away from 258, we end up with 6.
Grab the next digit (5) from the dividend, add it to 6, then carry on: 65 / 28

Step 6:
When dividing 65 by 28, we get 2 with a remainder of 9.
Use 2 as the next digit of our solution. 
Result so far: 14092.0
Subtracting 56 from 65 leaves us with 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 28

Let's proceed to step 7:
When dividing 94 by 28, we get 3 with a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 140923.0
If we subtract 84 from 94, we get 10.
Fetch the next digit (4) from the dividend, attach it to 10 and continue: 104 / 28

On to step 8:
When dividing 104 by 28, we get 3 with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 1409233.0
Subtract 84 from 104 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
28 goes into 200 7 times with a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 1409233.7
Subtracting 196 from 200 leaves us 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.

Going ahead to step 10:
If we divide 40 by 28, we get 1 and a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 1409233.71
If we take 28 away from 40, we end up 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.

Going ahead to step 11:
When dividing 120 by 28, we get 4 with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 1409233.714
If we subtract 112 from 120, we get 8.
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 12:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 1409233.7142
Subtract 56 from 80 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 13:
If we divide 240 by 28, we get 8 and a remainder of 16.
The next digit of our result is 8. 
Result so far: 1409233.71428
If we subtract 224 from 240, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 14:
The number 28 fits into 160 5 times, leaving a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 1409233.714285
If we take 140 away from 160, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 15:
If we divide 200 by 28, we get 7 and a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 1409233.7142857
The remainder is 4 after subtracting 196 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 16:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 1409233.71428571
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.

The final result is 1409233.71428571 with a remainder of 1.2e-08.