We look at the division of 978365 by 28 
We want to figure out the number of times 978365 can be divided by 28.

Advancing to step 1:
The number 28 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 28

On to step 2:
28 goes into 97 3 times with a remainder of 13.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 84 from 97 leaves us with 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 28

Let's proceed to step 3:
If we divide 138 by 28, we get 4 and a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 34.0
Subtracting 112 from 138 leaves us with 26.
Fetch the next digit (3) from the dividend, attach it to 26 and continue: 263 / 28

Moving on to step 4:
The number 28 fits into 263 9 times, leaving a remainder of 11.
Record the quotient 9 as the next digit in the result. 
Result so far: 349.0
Deduct 252 from 263 and we're left with 11.
Include the next digit (6) from the dividend after 11, then repeat: 116 / 28

Let's proceed to step 5:
116 divided by 28 is 4 with a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 3494.0
Deduct 112 from 116 and we're left with 4.
Append the next digit (5) from the dividend to 4 and continue with: 45 / 28

Moving on to step 6:
The number 28 fits into 45 1 times, leaving a remainder of 17.
The number 1 becomes the next digit in our result. 
Result so far: 34941.0
The remainder is 17 after subtracting 28 from 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 7:
When dividing 170 by 28, we get 6 with a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 34941.6
Deduct 168 from 170 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 8:
If we divide 20 by 28, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 34941.6
If we take 0 away from 20, 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 9:
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: 34941.607
If we subtract 196 from 200, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 10:
When dividing 40 by 28, we get 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 34941.6071
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.

Moving on to step 11:
28 goes into 120 4 times with a remainder of 8.
The next digit of our result is 4. 
Result so far: 34941.60714
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.

Moving on to step 12:
28 goes into 80 2 times with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 34941.607142
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.

Let's proceed to step 13:
240 divided by 28 is 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 34941.6071428
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.

Let's proceed to step 14:
If we divide 160 by 28, we get 5 and a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 34941.60714285
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.

The final result is 34941.60714285 with a remainder of 2e-08.