972386 ÷ 28 
We want to divide 972386 by 28.

Moving on to step 1:
28 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 28

Moving on to step 2:
The number 28 fits into 97 3 times, leaving a remainder of 13.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we take 84 away from 97, we end up with 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 28

On to step 3:
The number 28 fits into 132 4 times, leaving a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 34.0
The remainder is 20 after subtracting 112 from 132.
Take the next digit (3) from the dividend and append it to 20, then repeat: 203 / 28

Advancing to step 4:
28 can be fit into 203 7 times, resulting in a remainder of 7.
Record the quotient 7 as the next digit in the result. 
Result so far: 347.0
The remainder is 7 after subtracting 196 from 203.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 28

Let's proceed to step 5:
78 divided by 28 is 2 with a remainder of 22.
Put 2 as the next digit of the answer. 
Result so far: 3472.0
If we take 56 away from 78, we end up with 22.
Bring next digit (6) of the dividend behind the 22 and repeat the process: 226 / 28

On to step 6:
If we divide 226 by 28, we get 8 and a remainder of 2.
Write down 8 as next digit of the result. 
Result so far: 34728.0
Subtracting 224 from 226 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 7:
The number 28 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 34728.0
Subtract 0 from 20 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 8:
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: 34728.07
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.

Moving on to step 9:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 34728.071
If we subtract 28 from 40, we 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 10:
120 divided by 28 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 34728.0714
Subtracting 112 from 120 leaves us 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.

Advancing to step 11:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 34728.07142
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.

Moving on to step 12:
The number 28 fits into 240 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 34728.071428
Subtract 224 from 240 to 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.

Let's proceed to step 13:
160 divided by 28 is 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 34728.0714285
Deduct 140 from 160 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 14:
200 divided by 28 is 7 with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 34728.07142857
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.

Our division results in 34728.07142857 with a remaining 4e-09.