We're dividing 543460 by 28 
Our goal is to divide 543460 by 28.

Let's proceed to step 1:
The number 28 fits into 5 0 times, leaving a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 28

Let's proceed to step 2:
28 can be fit into 54 1 times, resulting in a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 28 from 54, we get 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 28

Step 3:
28 can be fit into 263 9 times, resulting in a remainder of 11.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Deduct 252 from 263 and we're left with 11.
Append the next digit (4) from the dividend to 11 and continue with: 114 / 28

Let's proceed to step 4:
If we divide 114 by 28, we get 4 and a remainder of 2.
The next digit of our result is 4. 
Result so far: 194.0
The remainder is 2 after subtracting 112 from 114.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 28

Let's proceed to step 5:
The number 28 fits into 26 0 times, leaving a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 1940.0
Deduct 0 from 26 and we're left with 26.
Fetch the next digit (0) from the dividend, attach it to 26 and continue: 260 / 28

Advancing to step 6:
If we divide 260 by 28, we get 9 and a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 19409.0
Subtract 252 from 260 to 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.

Advancing to step 7:
28 can be fit into 80 2 times, resulting in a remainder of 24.
The next digit of our result is 2. 
Result so far: 19409.2
If we subtract 56 from 80, we 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.

On to step 8:
When dividing 240 by 28, we get 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 19409.28
The remainder is 16 after subtracting 224 from 240.
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 9:
When dividing 160 by 28, we get 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 19409.285
Subtract 140 from 160 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.

Going ahead to step 10:
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: 19409.2857
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.

Advancing to step 11:
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: 19409.28571
If we subtract 28 from 40, we 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 12:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 19409.285714
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 13:
80 divided by 28 is 2 with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 19409.2857142
Deduct 56 from 80 and we're left 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.

Moving on to step 14:
The number 28 fits into 240 8 times, leaving a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 19409.28571428
Subtract 224 from 240 to 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.

The quotient of the division is 19409.28571428, and the remainder is 1.6e-08.