We're dividing 40861 by 28 
We want to divide 40861 by 28.

Step 1:
When dividing 4 by 28, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 28

On to step 2:
28 can be fit into 40 1 times, resulting in a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 28 from 40, we get 12.
Bring next digit (8) of the dividend behind the 12 and repeat the process: 128 / 28

Advancing to step 3:
28 goes into 128 4 times with a remainder of 16.
The next digit of our result is 4. 
Result so far: 14.0
If we subtract 112 from 128, we get 16.
Append the next digit (6) from the dividend to 16 and continue with: 166 / 28

Advancing to step 4:
166 divided by 28 is 5 with a remainder of 26.
Use 5 as the next digit of our solution. 
Result so far: 145.0
The remainder is 26 after subtracting 140 from 166.
Grab the next digit (1) from the dividend, add it to 26, then carry on: 261 / 28

Step 5:
When dividing 261 by 28, we get 9 with a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 1459.0
Subtracting 252 from 261 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 6:
When dividing 90 by 28, we get 3 with a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 1459.3
If we take 84 away from 90, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
If we divide 60 by 28, we get 2 and a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 1459.32
Subtracting 56 from 60 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.

Going ahead to step 8:
40 divided by 28 is 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 1459.321
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.

Let's proceed to step 9:
28 goes into 120 4 times with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 1459.3214
The remainder is 8 after subtracting 112 from 120.
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 10:
If we divide 80 by 28, we get 2 and a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 1459.32142
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 11:
240 divided by 28 is 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 1459.321428
Deduct 224 from 240 and we're left 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 12:
The number 28 fits into 160 5 times, leaving a remainder of 20.
The next digit of our result is 5. 
Result so far: 1459.3214285
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.

Advancing to step 13:
200 divided by 28 is 7 with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 1459.32142857
If we subtract 196 from 200, we 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.

The quotient of the division is 1459.32142857, and the remainder is 4e-09.