We look at the division of 89732 by 28 
We're looking to find how many times 28 goes into 89732.

Advancing to step 1:
28 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (9) from the dividend and append it to 8, then repeat: 89 / 28

Moving on to step 2:
The number 28 fits into 89 3 times, leaving a remainder of 5.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 84 from 89 and we're left with 5.
Bring next digit (7) of the dividend behind the 5 and repeat the process: 57 / 28

Moving on to step 3:
28 goes into 57 2 times with a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 32.0
Subtract 56 from 57 to get 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 28

Moving on to step 4:
13 divided by 28 is 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 320.0
Subtracting 0 from 13 leaves us with 13.
Append the next digit (2) from the dividend to 13 and continue with: 132 / 28

Moving on to step 5:
When dividing 132 by 28, we get 4 with a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 3204.0
If we take 112 away from 132, 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.

Moving on to step 6:
200 divided by 28 is 7 with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 3204.7
Deduct 196 from 200 and we're left 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.

Step 7:
40 divided by 28 is 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 3204.71
Subtracting 28 from 40 leaves us 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.

Let's proceed to step 8:
If we divide 120 by 28, we get 4 and a remainder of 8.
The next digit of our result is 4. 
Result so far: 3204.714
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.

Let's proceed to step 9:
If we divide 80 by 28, we get 2 and a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 3204.7142
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 10:
28 goes into 240 8 times with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 3204.71428
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.

Moving on to step 11:
If we divide 160 by 28, we get 5 and a remainder of 20.
The next digit of our result is 5. 
Result so far: 3204.714285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 12:
200 divided by 28 is 7 with a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 3204.7142857
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.

Going ahead to step 13:
28 goes into 40 1 times with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 3204.71428571
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.

The final outcome is 3204.71428571, with a leftover of 1.2e-08.