We're dividing 319846 by 28 
We're looking to find how many times 28 goes into 319846.

Advancing to step 1:
3 divided by 28 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 28

Advancing to step 2:
When dividing 31 by 28, we get 1 with a remainder of 3.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 28 from 31, we get 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 28

Going ahead to step 3:
The number 28 fits into 39 1 times, leaving a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Deduct 28 from 39 and we're left with 11.
Take the next digit (8) from the dividend and append it to 11, then repeat: 118 / 28

Going ahead to step 4:
If we divide 118 by 28, we get 4 and a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 114.0
Subtracting 112 from 118 leaves us with 6.
Append the next digit (4) from the dividend to 6 and continue with: 64 / 28

Moving on to step 5:
28 can be fit into 64 2 times, resulting in a remainder of 8.
The next digit of our result is 2. 
Result so far: 1142.0
Subtract 56 from 64 to get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 28

Let's proceed to step 6:
28 can be fit into 86 3 times, resulting in a remainder of 2.
The next digit of our result is 3. 
Result so far: 11423.0
Subtract 84 from 86 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 7:
The number 28 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 11423.0
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.

Moving on to step 8:
When dividing 200 by 28, we get 7 with a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 11423.07
Deduct 196 from 200 and we're left 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 9:
28 can be fit into 40 1 times, resulting in a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 11423.071
If we subtract 28 from 40, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 10:
28 can be fit into 120 4 times, resulting in a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 11423.0714
If we subtract 112 from 120, 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.

Advancing to step 11:
If we divide 80 by 28, we get 2 and a remainder of 24.
The next digit of our result is 2. 
Result so far: 11423.07142
Subtracting 56 from 80 leaves us 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.

On to step 12:
If we divide 240 by 28, we get 8 and a remainder of 16.
The next digit of our result is 8. 
Result so far: 11423.071428
Subtract 224 from 240 to 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 13:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 11423.0714285
Subtracting 140 from 160 leaves us 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 14:
28 goes into 200 7 times with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 11423.07142857
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.

Our division results in 11423.07142857 with a remaining 4e-09.