We look at the division of 354997 by 28 
Our goal is to divide 354997 by 28.

Step 1:
28 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 28

Moving on to step 2:
If we divide 35 by 28, we get 1 and a remainder of 7.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 28 from 35, we get 7.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 28

Let's proceed to step 3:
The number 28 fits into 74 2 times, leaving a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtracting 56 from 74 leaves us with 18.
Grab the next digit (9) from the dividend, add it to 18, then carry on: 189 / 28

On to step 4:
The number 28 fits into 189 6 times, leaving a remainder of 21.
The number 6 becomes the next digit in our result. 
Result so far: 126.0
If we take 168 away from 189, we end up with 21.
Grab the next digit (9) from the dividend, add it to 21, then carry on: 219 / 28

Step 5:
28 goes into 219 7 times with a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 1267.0
The remainder is 23 after subtracting 196 from 219.
Bring next digit (7) of the dividend behind the 23 and repeat the process: 237 / 28

Step 6:
If we divide 237 by 28, we get 8 and a remainder of 13.
Put 8 as the next digit of the answer. 
Result so far: 12678.0
Deduct 224 from 237 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
The number 28 fits into 130 4 times, leaving a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 12678.4
If we subtract 112 from 130, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
If we divide 180 by 28, we get 6 and a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 12678.46
Subtracting 168 from 180 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
28 can be fit into 120 4 times, resulting in a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 12678.464
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.

On to step 10:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 12678.4642
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.

Advancing to step 11:
If we divide 240 by 28, we get 8 and a remainder of 16.
The next digit of our result is 8. 
Result so far: 12678.46428
The remainder is 16 after subtracting 224 from 240.
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 12:
When dividing 160 by 28, we get 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 12678.464285
Subtract 140 from 160 to 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.

Step 13:
28 goes into 200 7 times with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 12678.4642857
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 14:
40 divided by 28 is 1 with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 12678.46428571
Deduct 28 from 40 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Our division results in 12678.46428571 with a remaining 1.2e-08.