437196 ÷ 28 
Our goal is to divide 437196 by 28.

Let's proceed to step 1:
28 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 28

Let's proceed to step 2:
28 goes into 43 1 times with a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 28 from 43 and we're left with 15.
Fetch the next digit (7) from the dividend, attach it to 15 and continue: 157 / 28

Moving on to step 3:
157 divided by 28 is 5 with a remainder of 17.
The next digit of our result is 5. 
Result so far: 15.0
If we subtract 140 from 157, we get 17.
Include the next digit (1) from the dividend after 17, then repeat: 171 / 28

Step 4:
28 can be fit into 171 6 times, resulting in a remainder of 3.
The next digit of our result is 6. 
Result so far: 156.0
Subtracting 168 from 171 leaves us with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 28

Step 5:
28 goes into 39 1 times with a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 1561.0
Subtracting 28 from 39 leaves us with 11.
Include the next digit (6) from the dividend after 11, then repeat: 116 / 28

Moving on to step 6:
28 goes into 116 4 times with a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 15614.0
If we subtract 112 from 116, we 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.

On to step 7:
The number 28 fits into 40 1 times, leaving a remainder of 12.
The next digit of our result is 1. 
Result so far: 15614.1
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.

Step 8:
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: 15614.14
The remainder is 8 after subtracting 112 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The next digit of our result is 2. 
Result so far: 15614.142
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.

Let's proceed to step 10:
When dividing 240 by 28, we get 8 with a remainder of 16.
The next digit of our result is 8. 
Result so far: 15614.1428
If we subtract 224 from 240, we 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 11:
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: 15614.14285
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.

On to step 12:
The number 28 fits into 200 7 times, leaving a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 15614.142857
If we take 196 away from 200, we end up 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 13:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 15614.1428571
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.

On to step 14:
120 divided by 28 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 15614.14285714
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.

The final result is 15614.14285714 with a remainder of 8e-09.