900239 ÷ 28 
We want to figure out the number of times 900239 can be divided by 28.

On to step 1:
28 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 28

Advancing to step 2:
28 goes into 90 3 times with a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 84 from 90 and we're left with 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 28

On to step 3:
When dividing 60 by 28, we get 2 with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 32.0
Subtracting 56 from 60 leaves us with 4.
Bring next digit (2) of the dividend behind the 4 and repeat the process: 42 / 28

Let's proceed to step 4:
42 divided by 28 is 1 with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 321.0
If we take 28 away from 42, we end up with 14.
Bring next digit (3) of the dividend behind the 14 and repeat the process: 143 / 28

On to step 5:
28 goes into 143 5 times with a remainder of 3.
The next digit of our result is 5. 
Result so far: 3215.0
Deduct 140 from 143 and we're left with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 28

On to step 6:
When dividing 39 by 28, we get 1 with a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 32151.0
If we subtract 28 from 39, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 7:
28 can be fit into 110 3 times, resulting in a remainder of 26.
Record the quotient 3 as the next digit in the result. 
Result so far: 32151.3
Subtract 84 from 110 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 8:
28 can be fit into 260 9 times, resulting in a remainder of 8.
The next digit of our result is 9. 
Result so far: 32151.39
If we subtract 252 from 260, we 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 9:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 32151.392
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.

On to step 10:
The number 28 fits into 240 8 times, leaving a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 32151.3928
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.

Let's proceed to step 11:
28 goes into 160 5 times with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 32151.39285
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.

Moving on to step 12:
If we divide 200 by 28, we get 7 and a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 32151.392857
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.

Moving on to step 13:
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: 32151.3928571
Subtracting 28 from 40 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 14:
If we divide 120 by 28, we get 4 and a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 32151.39285714
Deduct 112 from 120 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

In conclusion, the division gives 32151.39285714 with a balance of 8e-09.