548243 ÷ 28 
We want to figure out the number of times 548243 can be divided by 28.

On to step 1:
If we divide 5 by 28, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 28

Going ahead to step 2:
The number 28 fits into 54 1 times, leaving a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 28 away from 54, we end up with 26.
Include the next digit (8) from the dividend after 26, then repeat: 268 / 28

Step 3:
The number 28 fits into 268 9 times, leaving a remainder of 16.
Put 9 as the next digit of the answer. 
Result so far: 19.0
If we subtract 252 from 268, we get 16.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 28

Moving on to step 4:
If we divide 162 by 28, we get 5 and a remainder of 22.
Record the quotient 5 as the next digit in the result. 
Result so far: 195.0
Subtracting 140 from 162 leaves us with 22.
Grab the next digit (4) from the dividend, add it to 22, then carry on: 224 / 28

Moving on to step 5:
When dividing 224 by 28, we get 8 with a remainder of 0.
Put 8 as the next digit of the answer. 
Result so far: 1958.0
Subtract 224 from 224 to get 0.
Grab the next digit (3) from the dividend, add it to 0, then carry on: 3 / 28

On to step 6:
If we divide 3 by 28, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 19580.0
The remainder is 3 after subtracting 0 from 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
The number 28 fits into 30 1 times, leaving a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 19580.1
Deduct 28 from 30 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 8:
If we divide 20 by 28, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 19580.1
Deduct 0 from 20 and we're left 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.

On to step 9:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 19580.107
If we take 196 away from 200, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 10:
When dividing 40 by 28, we get 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 19580.1071
The remainder is 12 after subtracting 28 from 40.
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 11:
28 goes into 120 4 times with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 19580.10714
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.

Advancing to step 12:
When dividing 80 by 28, we get 2 with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 19580.107142
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.

Advancing to step 13:
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: 19580.1071428
If we subtract 224 from 240, we 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.

Advancing to step 14:
When dividing 160 by 28, we get 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 19580.10714285
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.

In conclusion, the division gives 19580.10714285 with a balance of 2e-08.