We're dividing 28104449 by 940 
We're looking to find how many times 940 goes into 28104449.

Going ahead to step 1:
2 divided by 940 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (8) from the dividend, add it to 2, then carry on: 28 / 940

Let's proceed to step 2:
28 divided by 940 is 0 with a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 28, we get 28.
Append the next digit (1) from the dividend to 28 and continue with: 281 / 940

Moving on to step 3:
940 goes into 281 0 times with a remainder of 281.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 281 and we're left with 281.
Take the next digit (0) from the dividend and append it to 281, then repeat: 2810 / 940

Going ahead to step 4:
940 can be fit into 2810 2 times, resulting in a remainder of 930.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 1880 from 2810 and we're left with 930.
Append the next digit (4) from the dividend to 930 and continue with: 9304 / 940

Step 5:
When dividing 9304 by 940, we get 9 with a remainder of 844.
The next digit of our result is 9. 
Result so far: 29.0
If we take 8460 away from 9304, we end up with 844.
Grab the next digit (4) from the dividend, add it to 844, then carry on: 8444 / 940

On to step 6:
When dividing 8444 by 940, we get 8 with a remainder of 924.
Put 8 as the next digit of the answer. 
Result so far: 298.0
If we take 7520 away from 8444, we end up with 924.
Bring next digit (4) of the dividend behind the 924 and repeat the process: 9244 / 940

Step 7:
9244 divided by 940 is 9 with a remainder of 784.
The next digit of our result is 9. 
Result so far: 2989.0
If we take 8460 away from 9244, we end up with 784.
Append the next digit (9) from the dividend to 784 and continue with: 7849 / 940

Advancing to step 8:
940 goes into 7849 8 times with a remainder of 329.
The next digit of our result is 8. 
Result so far: 29898.0
If we take 7520 away from 7849, we end up with 329.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3290, and continue the process.

Moving on to step 9:
If we divide 3290 by 940, we get 3 and a remainder of 470.
The next digit of our result is 3. 
Result so far: 29898.3
The remainder is 470 after subtracting 2820 from 3290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

Let's proceed to step 10:
940 goes into 4700 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 29898.35
Subtracting 4700 from 4700 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.

Moving on to step 11:
The number 940 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 29898.35
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 12:
The number 940 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 29898.35
The remainder is 0 after subtracting 0 from 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 29898.35, with a leftover of 0.0.