We look at the division of 196995 by 28 
We're looking to find how many times 28 goes into 196995.

Moving on to step 1:
When dividing 1 by 28, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 28

On to step 2:
If we divide 19 by 28, we get 0 and a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 19 and we're left with 19.
Bring next digit (6) of the dividend behind the 19 and repeat the process: 196 / 28

Going ahead to step 3:
If we divide 196 by 28, we get 7 and a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtract 196 from 196 to get 0.
Fetch the next digit (9) from the dividend, attach it to 0 and continue: 9 / 28

Going ahead to step 4:
28 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 70.0
If we subtract 0 from 9, we get 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 28

Let's proceed to step 5:
28 goes into 99 3 times with a remainder of 15.
Use 3 as the next digit of our solution. 
Result so far: 703.0
Subtract 84 from 99 to get 15.
Take the next digit (5) from the dividend and append it to 15, then repeat: 155 / 28

On to step 6:
28 goes into 155 5 times with a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 7035.0
If we take 140 away from 155, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 7:
When dividing 150 by 28, we get 5 with a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 7035.5
If we subtract 140 from 150, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
If we divide 100 by 28, we get 3 and a remainder of 16.
The next digit of our result is 3. 
Result so far: 7035.53
If we take 84 away from 100, we end up 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.

Going ahead to step 9:
28 can be fit into 160 5 times, resulting in a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 7035.535
If we take 140 away from 160, we end up 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.

Advancing to step 10:
28 goes into 200 7 times with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 7035.5357
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 11:
28 goes into 40 1 times with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 7035.53571
Deduct 28 from 40 and we're left 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 12:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 7035.535714
If we take 112 away from 120, we end up 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.

Going ahead to step 13:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 7035.5357142
Deduct 56 from 80 and we're left 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.

Going ahead to step 14:
The number 28 fits into 240 8 times, leaving a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 7035.53571428
If we take 224 away from 240, we end up 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.

Our division results in 7035.53571428 with a remaining 1.6e-08.