Let's divide 514348 by 28
We're looking to find how many times 28 goes into 514348.

On to step 1:
If we divide 5 by 28, we get 0 and a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 28

Let's proceed to step 2:
The number 28 fits into 51 1 times, leaving a remainder of 23.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 28 from 51 leaves us with 23.
Grab the next digit (4) from the dividend, add it to 23, then carry on: 234 / 28

Let's proceed to step 3:
If we divide 234 by 28, we get 8 and a remainder of 10.
Use 8 as the next digit of our solution. 
Result so far: 18.0
If we subtract 224 from 234, we get 10.
Bring next digit (3) of the dividend behind the 10 and repeat the process: 103 / 28

Moving on to step 4:
28 goes into 103 3 times with a remainder of 19.
Write down 3 as next digit of the result. 
Result so far: 183.0
Deduct 84 from 103 and we're left with 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 28

Going ahead to step 5:
If we divide 194 by 28, we get 6 and a remainder of 26.
Write down 6 as next digit of the result. 
Result so far: 1836.0
The remainder is 26 after subtracting 168 from 194.
Take the next digit (8) from the dividend and append it to 26, then repeat: 268 / 28

On to step 6:
The number 28 fits into 268 9 times, leaving a remainder of 16.
Record the quotient 9 as the next digit in the result. 
Result so far: 18369.0
Subtract 252 from 268 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 7:
28 goes into 160 5 times with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 18369.5
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 8:
If we divide 200 by 28, we get 7 and a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 18369.57
If we subtract 196 from 200, 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.

Going ahead to step 9:
28 can be fit into 40 1 times, resulting in a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 18369.571
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.

On to step 10:
If we divide 120 by 28, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 18369.5714
If we subtract 112 from 120, we 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.

Moving on to step 11:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 18369.57142
If we take 56 away from 80, we end up with 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:
240 divided by 28 is 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 18369.571428
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.

On to step 13:
160 divided by 28 is 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 18369.5714285
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.

Step 14:
When dividing 200 by 28, we get 7 with a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 18369.57142857
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.

After the division, we end up with 18369.57142857 and a remainder of 4e-09.