28403 ÷ 97 
We want to figure out the number of times 28403 can be divided by 97.

Moving on to step 1:
When dividing 2 by 97, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 97

Going ahead to step 2:
If we divide 28 by 97, we get 0 and a remainder of 28.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Fetch the next digit (4) from the dividend, attach it to 28 and continue: 284 / 97

Advancing to step 3:
When dividing 284 by 97, we get 2 with a remainder of 90.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 194 from 284 to get 90.
Grab the next digit (0) from the dividend, add it to 90, then carry on: 900 / 97

Advancing to step 4:
900 divided by 97 is 9 with a remainder of 27.
The number 9 becomes the next digit in our result. 
Result so far: 29.0
Subtracting 873 from 900 leaves us with 27.
Append the next digit (3) from the dividend to 27 and continue with: 273 / 97

Step 5:
When dividing 273 by 97, we get 2 with a remainder of 79.
Write down 2 as next digit of the result. 
Result so far: 292.0
If we subtract 194 from 273, we get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Let's proceed to step 6:
If we divide 790 by 97, we get 8 and a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 292.8
Deduct 776 from 790 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
When dividing 140 by 97, we get 1 with a remainder of 43.
The next digit of our result is 1. 
Result so far: 292.81
The remainder is 43 after subtracting 97 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 8:
430 divided by 97 is 4 with a remainder of 42.
Use 4 as the next digit of our solution. 
Result so far: 292.814
Subtract 388 from 430 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 9:
When dividing 420 by 97, we get 4 with a remainder of 32.
The next digit of our result is 4. 
Result so far: 292.8144
Deduct 388 from 420 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 292.8144 with a remainder of 0.00032.