28426 ÷ 52 
We want to figure out the number of times 28426 can be divided by 52.

On to step 1:
The number 52 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 52

Moving on to step 2:
28 divided by 52 is 0 with a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 28, we end up with 28.
Bring next digit (4) of the dividend behind the 28 and repeat the process: 284 / 52

Step 3:
52 goes into 284 5 times with a remainder of 24.
The next digit of our result is 5. 
Result so far: 5.0
Subtract 260 from 284 to get 24.
Take the next digit (2) from the dividend and append it to 24, then repeat: 242 / 52

Step 4:
52 goes into 242 4 times with a remainder of 34.
Write down 4 as next digit of the result. 
Result so far: 54.0
If we subtract 208 from 242, we get 34.
Include the next digit (6) from the dividend after 34, then repeat: 346 / 52

Let's proceed to step 5:
When dividing 346 by 52, we get 6 with a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 546.0
Subtract 312 from 346 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 6:
52 can be fit into 340 6 times, resulting in a remainder of 28.
Use 6 as the next digit of our solution. 
Result so far: 546.6
If we take 312 away from 340, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 7:
52 goes into 280 5 times with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 546.65
Deduct 260 from 280 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.

On to step 8:
52 goes into 200 3 times with a remainder of 44.
The number 3 becomes the next digit in our result. 
Result so far: 546.653
If we subtract 156 from 200, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 9:
440 divided by 52 is 8 with a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 546.6538
The remainder is 24 after subtracting 416 from 440.
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 10:
52 goes into 240 4 times with a remainder of 32.
The number 4 becomes the next digit in our result. 
Result so far: 546.65384
If we subtract 208 from 240, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 11:
52 can be fit into 320 6 times, resulting in a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 546.653846
Deduct 312 from 320 and we're left 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.

Step 12:
52 goes into 80 1 times with a remainder of 28.
Put 1 as the next digit of the answer. 
Result so far: 546.6538461
Subtract 52 from 80 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 13:
When dividing 280 by 52, we get 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 546.65384615
If we subtract 260 from 280, we 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.

The final outcome is 546.65384615, with a leftover of 2e-08.