Let's divide 97978545 by 28
Let's see how many times 28 fits into 97978545.

Let's proceed to step 1:
The number 28 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 28

Going ahead to step 2:
28 can be fit into 97 3 times, resulting in a remainder of 13.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 84 away from 97, we end up with 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 28

Step 3:
28 goes into 139 4 times with a remainder of 27.
The number 4 becomes the next digit in our result. 
Result so far: 34.0
If we subtract 112 from 139, we get 27.
Take the next digit (7) from the dividend and append it to 27, then repeat: 277 / 28

Going ahead to step 4:
277 divided by 28 is 9 with a remainder of 25.
The next digit of our result is 9. 
Result so far: 349.0
Subtracting 252 from 277 leaves us with 25.
Append the next digit (8) from the dividend to 25 and continue with: 258 / 28

Step 5:
When dividing 258 by 28, we get 9 with a remainder of 6.
The next digit of our result is 9. 
Result so far: 3499.0
The remainder is 6 after subtracting 252 from 258.
Fetch the next digit (5) from the dividend, attach it to 6 and continue: 65 / 28

On to step 6:
If we divide 65 by 28, we get 2 and a remainder of 9.
The next digit of our result is 2. 
Result so far: 34992.0
If we take 56 away from 65, we end up with 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 28

On to step 7:
94 divided by 28 is 3 with a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 349923.0
Deduct 84 from 94 and we're left with 10.
Take the next digit (5) from the dividend and append it to 10, then repeat: 105 / 28

Advancing to step 8:
28 can be fit into 105 3 times, resulting in a remainder of 21.
The number 3 becomes the next digit in our result. 
Result so far: 3499233.0
If we take 84 away from 105, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 9:
28 can be fit into 210 7 times, resulting in a remainder of 14.
The number 7 becomes the next digit in our result. 
Result so far: 3499233.7
Subtract 196 from 210 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 10:
The number 28 fits into 140 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3499233.75
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.

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: 3499233.75
Deduct 0 from 0 and we're left 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.

On to step 12:
0 divided by 28 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3499233.75
If we take 0 away from 0, we end up 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.

After the division, we end up with 3499233.75 and a remainder of 0.0.