16823 ÷ 28 
We want to figure out the number of times 16823 can be divided by 28.

On to step 1:
When dividing 1 by 28, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 28

Step 2:
The number 28 fits into 16 0 times, leaving a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Bring next digit (8) of the dividend behind the 16 and repeat the process: 168 / 28

Advancing to step 3:
The number 28 fits into 168 6 times, leaving a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
The remainder is 0 after subtracting 168 from 168.
Take the next digit (2) from the dividend and append it to 0, then repeat: 2 / 28

On to step 4:
2 divided by 28 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 60.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 28

Step 5:
23 divided by 28 is 0 with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 600.0
Subtracting 0 from 23 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 6:
28 goes into 230 8 times with a remainder of 6.
The next digit of our result is 8. 
Result so far: 600.8
The remainder is 6 after subtracting 224 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
The number 28 fits into 60 2 times, leaving a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 600.82
The remainder is 4 after subtracting 56 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 8:
When dividing 40 by 28, we get 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 600.821
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 9:
If we divide 120 by 28, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 600.8214
Subtract 112 from 120 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.

Going ahead to step 10:
When dividing 80 by 28, we get 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 600.82142
Subtracting 56 from 80 leaves us 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.

Advancing to step 11:
When dividing 240 by 28, we get 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 600.821428
Deduct 224 from 240 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 12:
28 goes into 160 5 times with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 600.8214285
Deduct 140 from 160 and we're left 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 13:
28 can be fit into 200 7 times, resulting in a remainder of 4.
The next digit of our result is 7. 
Result so far: 600.82142857
If we take 196 away from 200, we end up 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.

The final result is 600.82142857 with a remainder of 4e-09.