We're dividing 28040439 by 945 
Let's see how many times 945 fits into 28040439.

Moving on to step 1:
2 divided by 945 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (8) from the dividend, add it to 2, then carry on: 28 / 945

Going ahead to step 2:
When dividing 28 by 945, we get 0 with 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.
Append the next digit (0) from the dividend to 28 and continue with: 280 / 945

Let's proceed to step 3:
945 can be fit into 280 0 times, resulting in a remainder of 280.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 280, we end up with 280.
Include the next digit (4) from the dividend after 280, then repeat: 2804 / 945

Step 4:
945 goes into 2804 2 times with a remainder of 914.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 914 after subtracting 1890 from 2804.
Append the next digit (0) from the dividend to 914 and continue with: 9140 / 945

Step 5:
945 can be fit into 9140 9 times, resulting in a remainder of 635.
Write down 9 as next digit of the result. 
Result so far: 29.0
The remainder is 635 after subtracting 8505 from 9140.
Grab the next digit (4) from the dividend, add it to 635, then carry on: 6354 / 945

Step 6:
The number 945 fits into 6354 6 times, leaving a remainder of 684.
The next digit of our result is 6. 
Result so far: 296.0
Subtract 5670 from 6354 to get 684.
Bring next digit (3) of the dividend behind the 684 and repeat the process: 6843 / 945

Moving on to step 7:
945 goes into 6843 7 times with a remainder of 228.
Write down 7 as next digit of the result. 
Result so far: 2967.0
Subtracting 6615 from 6843 leaves us with 228.
Take the next digit (9) from the dividend and append it to 228, then repeat: 2289 / 945

On to step 8:
945 can be fit into 2289 2 times, resulting in a remainder of 399.
The next digit of our result is 2. 
Result so far: 29672.0
The remainder is 399 after subtracting 1890 from 2289.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3990, and continue the process.

Going ahead to step 9:
945 can be fit into 3990 4 times, resulting in a remainder of 210.
Write down 4 as next digit of the result. 
Result so far: 29672.4
Subtracting 3780 from 3990 leaves us with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Step 10:
2100 divided by 945 is 2 with a remainder of 210.
Write down 2 as next digit of the result. 
Result so far: 29672.42
Subtract 1890 from 2100 to get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Let's proceed to step 11:
When dividing 2100 by 945, we get 2 with a remainder of 210.
The number 2 becomes the next digit in our result. 
Result so far: 29672.422
Subtract 1890 from 2100 to get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Our division results in 29672.422 with a remaining 0.021.