We divide 354542 by 28
We want to figure out the number of times 354542 can be divided by 28.

Advancing to step 1:
28 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 28

On to step 2:
35 divided by 28 is 1 with a remainder of 7.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 28 away from 35, we end up with 7.
Grab the next digit (4) from the dividend, add it to 7, then carry on: 74 / 28

Advancing to step 3:
When dividing 74 by 28, we get 2 with a remainder of 18.
The next digit of our result is 2. 
Result so far: 12.0
Subtracting 56 from 74 leaves us with 18.
Fetch the next digit (5) from the dividend, attach it to 18 and continue: 185 / 28

Moving on to step 4:
The number 28 fits into 185 6 times, leaving a remainder of 17.
The number 6 becomes the next digit in our result. 
Result so far: 126.0
If we subtract 168 from 185, we get 17.
Bring next digit (4) of the dividend behind the 17 and repeat the process: 174 / 28

On to step 5:
28 goes into 174 6 times with a remainder of 6.
Record the quotient 6 as the next digit in the result. 
Result so far: 1266.0
If we take 168 away from 174, we end up with 6.
Append the next digit (2) from the dividend to 6 and continue with: 62 / 28

Let's proceed to step 6:
62 divided by 28 is 2 with a remainder of 6.
Use 2 as the next digit of our solution. 
Result so far: 12662.0
Subtracting 56 from 62 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
60 divided by 28 is 2 with a remainder of 4.
The next digit of our result is 2. 
Result so far: 12662.2
Subtracting 56 from 60 leaves us with 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 8:
When dividing 40 by 28, we get 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 12662.21
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.

Going ahead to step 9:
If we divide 120 by 28, we get 4 and a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 12662.214
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:
If we divide 80 by 28, we get 2 and a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 12662.2142
The remainder is 24 after subtracting 56 from 80.
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:
240 divided by 28 is 8 with a remainder of 16.
The next digit of our result is 8. 
Result so far: 12662.21428
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 12:
160 divided by 28 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 12662.214285
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 13:
28 goes into 200 7 times with a remainder of 4.
The next digit of our result is 7. 
Result so far: 12662.2142857
Deduct 196 from 200 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 14:
28 goes into 40 1 times with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 12662.21428571
If we take 28 away from 40, we end up 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.

After the division, we end up with 12662.21428571 and a remainder of 1.2e-08.