We divide 103440 by 28
Our goal is to divide 103440 by 28.

On to step 1:
1 divided by 28 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 28

Going ahead to step 2:
28 can be fit into 10 0 times, resulting in a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Include the next digit (3) from the dividend after 10, then repeat: 103 / 28

On to step 3:
28 goes into 103 3 times with a remainder of 19.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 84 from 103 leaves us with 19.
Take the next digit (4) from the dividend and append it to 19, then repeat: 194 / 28

Moving on to step 4:
194 divided by 28 is 6 with a remainder of 26.
The next digit of our result is 6. 
Result so far: 36.0
If we subtract 168 from 194, we get 26.
Append the next digit (4) from the dividend to 26 and continue with: 264 / 28

Step 5:
264 divided by 28 is 9 with a remainder of 12.
Record the quotient 9 as the next digit in the result. 
Result so far: 369.0
Subtracting 252 from 264 leaves us with 12.
Bring next digit (0) of the dividend behind the 12 and repeat the process: 120 / 28

Step 6:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 3694.0
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.

Moving on to step 7:
When dividing 80 by 28, we get 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 3694.2
If we subtract 56 from 80, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 8:
28 goes into 240 8 times with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 3694.28
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.

Let's proceed to step 9:
The number 28 fits into 160 5 times, leaving a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 3694.285
Deduct 140 from 160 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 10:
28 can be fit into 200 7 times, resulting in a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 3694.2857
Subtracting 196 from 200 leaves us 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.

Advancing to step 11:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 3694.28571
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.

Moving on to step 12:
28 goes into 120 4 times with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 3694.285714
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.

Going ahead to step 13:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 3694.2857142
Subtract 56 from 80 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 14:
28 can be fit into 240 8 times, resulting in a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 3694.28571428
Subtracting 224 from 240 leaves us 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 3694.28571428 with a remaining 1.6e-08.