We look at the division of 926917 by 28 
We're looking to find how many times 28 goes into 926917.

On to step 1:
28 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 28

Going ahead to step 2:
92 divided by 28 is 3 with a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 8 after subtracting 84 from 92.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 28

Going ahead to step 3:
If we divide 86 by 28, we get 3 and a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 33.0
Deduct 84 from 86 and we're left with 2.
Append the next digit (9) from the dividend to 2 and continue with: 29 / 28

Going ahead to step 4:
The number 28 fits into 29 1 times, leaving a remainder of 1.
Write down 1 as next digit of the result. 
Result so far: 331.0
If we take 28 away from 29, we end up with 1.
Append the next digit (1) from the dividend to 1 and continue with: 11 / 28

On to step 5:
28 goes into 11 0 times with a remainder of 11.
Put 0 as the next digit of the answer. 
Result so far: 3310.0
If we subtract 0 from 11, we get 11.
Bring next digit (7) of the dividend behind the 11 and repeat the process: 117 / 28

Let's proceed to step 6:
The number 28 fits into 117 4 times, leaving a remainder of 5.
Put 4 as the next digit of the answer. 
Result so far: 33104.0
Subtract 112 from 117 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 7:
50 divided by 28 is 1 with a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 33104.1
Deduct 28 from 50 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 8:
When dividing 220 by 28, we get 7 with a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 33104.17
Deduct 196 from 220 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.

Step 9:
The number 28 fits into 240 8 times, leaving a remainder of 16.
The next digit of our result is 8. 
Result so far: 33104.178
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.

Moving on to step 10:
If we divide 160 by 28, we get 5 and a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 33104.1785
If we subtract 140 from 160, 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.

Going ahead to step 11:
200 divided by 28 is 7 with a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 33104.17857
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.

Going ahead to step 12:
When dividing 40 by 28, we get 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 33104.178571
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.

Let's proceed to step 13:
28 can be fit into 120 4 times, resulting in a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 33104.1785714
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 14:
80 divided by 28 is 2 with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 33104.17857142
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.

In conclusion, the division gives 33104.17857142 with a balance of 2.4e-08.