926132 ÷ 28 
Let's see how many times 28 fits into 926132.

Moving on to step 1:
28 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 28

On to step 2:
28 goes into 92 3 times with a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 84 from 92 leaves us with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 28

Going ahead to step 3:
28 can be fit into 86 3 times, resulting in a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 33.0
Subtract 84 from 86 to get 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 28

Moving on to step 4:
The number 28 fits into 21 0 times, leaving a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 330.0
The remainder is 21 after subtracting 0 from 21.
Fetch the next digit (3) from the dividend, attach it to 21 and continue: 213 / 28

Going ahead to step 5:
The number 28 fits into 213 7 times, leaving a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 3307.0
If we take 196 away from 213, we end up with 17.
Take the next digit (2) from the dividend and append it to 17, then repeat: 172 / 28

Let's proceed to step 6:
When dividing 172 by 28, we get 6 with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 33076.0
Subtracting 168 from 172 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.

Step 7:
If we divide 40 by 28, we get 1 and a remainder of 12.
The next digit of our result is 1. 
Result so far: 33076.1
Subtract 28 from 40 to 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.

Advancing to step 8:
The number 28 fits into 120 4 times, leaving a remainder of 8.
The next digit of our result is 4. 
Result so far: 33076.14
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.

Step 9:
If we divide 80 by 28, we get 2 and a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 33076.142
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.

Moving on to step 10:
If we divide 240 by 28, we get 8 and a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 33076.1428
If we subtract 224 from 240, we 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.

Advancing to step 11:
28 can be fit into 160 5 times, resulting in a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 33076.14285
If we subtract 140 from 160, we 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.

Moving on to step 12:
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: 33076.142857
Subtract 196 from 200 to 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 next digit of our result is 1. 
Result so far: 33076.1428571
Subtract 28 from 40 to 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 14:
If we divide 120 by 28, we get 4 and a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 33076.14285714
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.

After the division, we end up with 33076.14285714 and a remainder of 8e-09.