Let's divide 7971439 by 28
Our goal is to divide 7971439 by 28.

Moving on to step 1:
When dividing 7 by 28, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 28

Going ahead to step 2:
28 goes into 79 2 times with a remainder of 23.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 23 after subtracting 56 from 79.
Take the next digit (7) from the dividend and append it to 23, then repeat: 237 / 28

Going ahead to step 3:
If we divide 237 by 28, we get 8 and a remainder of 13.
The number 8 becomes the next digit in our result. 
Result so far: 28.0
Deduct 224 from 237 and we're left with 13.
Fetch the next digit (1) from the dividend, attach it to 13 and continue: 131 / 28

Let's proceed to step 4:
28 goes into 131 4 times with a remainder of 19.
Write down 4 as next digit of the result. 
Result so far: 284.0
If we subtract 112 from 131, we get 19.
Grab the next digit (4) from the dividend, add it to 19, then carry on: 194 / 28

Going ahead to step 5:
28 goes into 194 6 times with a remainder of 26.
The next digit of our result is 6. 
Result so far: 2846.0
Deduct 168 from 194 and we're left with 26.
Bring next digit (3) of the dividend behind the 26 and repeat the process: 263 / 28

Going ahead to step 6:
If we divide 263 by 28, we get 9 and a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 28469.0
Deduct 252 from 263 and we're left with 11.
Include the next digit (9) from the dividend after 11, then repeat: 119 / 28

Step 7:
119 divided by 28 is 4 with a remainder of 7.
The next digit of our result is 4. 
Result so far: 284694.0
Subtracting 112 from 119 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 8:
The number 28 fits into 70 2 times, leaving a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 284694.2
If we take 56 away from 70, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 9:
If we divide 140 by 28, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 284694.25
Subtracting 140 from 140 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
When dividing 0 by 28, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 284694.25
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 11:
The number 28 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 284694.25
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 284694.25 with a remainder of 0.0.