We're dividing 539400 by 28 
We want to divide 539400 by 28.

Advancing to step 1:
28 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 28

Moving on to step 2:
28 goes into 53 1 times with a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 28 from 53 and we're left with 25.
Append the next digit (9) from the dividend to 25 and continue with: 259 / 28

Advancing to step 3:
When dividing 259 by 28, we get 9 with a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Subtracting 252 from 259 leaves us with 7.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 28

On to step 4:
28 can be fit into 74 2 times, resulting in a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 192.0
Deduct 56 from 74 and we're left with 18.
Grab the next digit (0) from the dividend, add it to 18, then carry on: 180 / 28

On to step 5:
The number 28 fits into 180 6 times, leaving a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 1926.0
If we subtract 168 from 180, we get 12.
Take the next digit (0) from the dividend and append it to 12, then repeat: 120 / 28

Advancing to step 6:
28 goes into 120 4 times with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 19264.0
If we take 112 away from 120, we end up 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.

Moving on to step 7:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 19264.2
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.

Let's proceed to step 8:
28 goes into 240 8 times with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 19264.28
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.

Step 9:
The number 28 fits into 160 5 times, leaving a remainder of 20.
The next digit of our result is 5. 
Result so far: 19264.285
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.

Moving on to step 10:
If we divide 200 by 28, we get 7 and a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 19264.2857
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.

Going ahead to step 11:
28 goes into 40 1 times with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 19264.28571
If we take 28 away from 40, we end up 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.

Going ahead to step 12:
When dividing 120 by 28, we get 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 19264.285714
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.

Advancing to step 13:
When dividing 80 by 28, we get 2 with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 19264.2857142
The remainder is 24 after subtracting 56 from 80.
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:
The number 28 fits into 240 8 times, leaving a remainder of 16.
The next digit of our result is 8. 
Result so far: 19264.28571428
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.

The final result is 19264.28571428 with a remainder of 1.6e-08.