Let's divide 521323 by 28
We want to figure out the number of times 521323 can be divided by 28.

Advancing to step 1:
28 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 28

Moving on to step 2:
The number 28 fits into 52 1 times, leaving a remainder of 24.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 28 away from 52, we end up with 24.
Include the next digit (1) from the dividend after 24, then repeat: 241 / 28

On to step 3:
28 can be fit into 241 8 times, resulting in a remainder of 17.
The next digit of our result is 8. 
Result so far: 18.0
If we subtract 224 from 241, we get 17.
Bring next digit (3) of the dividend behind the 17 and repeat the process: 173 / 28

Going ahead to step 4:
When dividing 173 by 28, we get 6 with a remainder of 5.
The next digit of our result is 6. 
Result so far: 186.0
Subtract 168 from 173 to get 5.
Grab the next digit (2) from the dividend, add it to 5, then carry on: 52 / 28

Advancing to step 5:
28 can be fit into 52 1 times, resulting in a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 1861.0
The remainder is 24 after subtracting 28 from 52.
Append the next digit (3) from the dividend to 24 and continue with: 243 / 28

Moving on to step 6:
When dividing 243 by 28, we get 8 with a remainder of 19.
The number 8 becomes the next digit in our result. 
Result so far: 18618.0
Subtracting 224 from 243 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 7:
190 divided by 28 is 6 with a remainder of 22.
The number 6 becomes the next digit in our result. 
Result so far: 18618.6
Subtract 168 from 190 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 8:
28 goes into 220 7 times with a remainder of 24.
Use 7 as the next digit of our solution. 
Result so far: 18618.67
Subtract 196 from 220 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 9:
28 goes into 240 8 times with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 18618.678
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.

Moving on to step 10:
160 divided by 28 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 18618.6785
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.

Moving on to step 11:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 18618.67857
The remainder is 4 after subtracting 196 from 200.
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 12:
28 goes into 40 1 times with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 18618.678571
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.

Let's proceed to step 13:
28 goes into 120 4 times with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 18618.6785714
If we take 112 away from 120, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 14:
28 can be fit into 80 2 times, resulting in a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 18618.67857142
Subtract 56 from 80 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final outcome is 18618.67857142, with a leftover of 2.4e-08.