28289928 ÷ 400 
Let's see how many times 400 fits into 28289928.

On to step 1:
2 divided by 400 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 400

Advancing to step 2:
28 divided by 400 is 0 with a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 28, we end up with 28.
Bring next digit (2) of the dividend behind the 28 and repeat the process: 282 / 400

Moving on to step 3:
282 divided by 400 is 0 with a remainder of 282.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 282, we end up with 282.
Take the next digit (8) from the dividend and append it to 282, then repeat: 2828 / 400

Step 4:
If we divide 2828 by 400, we get 7 and a remainder of 28.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtracting 2800 from 2828 leaves us with 28.
Bring next digit (9) of the dividend behind the 28 and repeat the process: 289 / 400

Step 5:
When dividing 289 by 400, we get 0 with a remainder of 289.
Put 0 as the next digit of the answer. 
Result so far: 70.0
Subtract 0 from 289 to get 289.
Bring next digit (9) of the dividend behind the 289 and repeat the process: 2899 / 400

Moving on to step 6:
When dividing 2899 by 400, we get 7 with a remainder of 99.
Use 7 as the next digit of our solution. 
Result so far: 707.0
Deduct 2800 from 2899 and we're left with 99.
Include the next digit (2) from the dividend after 99, then repeat: 992 / 400

Step 7:
When dividing 992 by 400, we get 2 with a remainder of 192.
Write down 2 as next digit of the result. 
Result so far: 7072.0
Subtracting 800 from 992 leaves us with 192.
Grab the next digit (8) from the dividend, add it to 192, then carry on: 1928 / 400

Moving on to step 8:
When dividing 1928 by 400, we get 4 with a remainder of 328.
Put 4 as the next digit of the answer. 
Result so far: 70724.0
Deduct 1600 from 1928 and we're left with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Let's proceed to step 9:
3280 divided by 400 is 8 with a remainder of 80.
Use 8 as the next digit of our solution. 
Result so far: 70724.8
If we take 3200 away from 3280, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 10:
When dividing 800 by 400, we get 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 70724.82
Subtracting 800 from 800 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.

On to step 11:
If we divide 0 by 400, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 70724.82
Deduct 0 from 0 and we're left 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.

On to step 12:
If we divide 0 by 400, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 70724.82
If we take 0 away from 0, we end up 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.

The final result is 70724.82 with a remainder of 0.0.