We're dividing 394278 by 28 
Let's see how many times 28 fits into 394278.

Let's proceed to step 1:
28 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 28

Moving on to step 2:
If we divide 39 by 28, we get 1 and a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 28 from 39 to get 11.
Bring next digit (4) of the dividend behind the 11 and repeat the process: 114 / 28

Step 3:
28 goes into 114 4 times with a remainder of 2.
The next digit of our result is 4. 
Result so far: 14.0
Subtract 112 from 114 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 28

Going ahead to step 4:
22 divided by 28 is 0 with a remainder of 22.
Record the quotient 0 as the next digit in the result. 
Result so far: 140.0
If we subtract 0 from 22, we get 22.
Fetch the next digit (7) from the dividend, attach it to 22 and continue: 227 / 28

Going ahead to step 5:
28 can be fit into 227 8 times, resulting in a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 1408.0
If we subtract 224 from 227, we get 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 28

On to step 6:
38 divided by 28 is 1 with a remainder of 10.
Use 1 as the next digit of our solution. 
Result so far: 14081.0
Deduct 28 from 38 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 7:
28 can be fit into 100 3 times, resulting in a remainder of 16.
The number 3 becomes the next digit in our result. 
Result so far: 14081.3
Subtract 84 from 100 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.

Going ahead to step 8:
The number 28 fits into 160 5 times, leaving a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 14081.35
Subtract 140 from 160 to get 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 9:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 14081.357
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.

Going ahead to step 10:
When dividing 40 by 28, we get 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 14081.3571
Deduct 28 from 40 and we're left 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.

On to step 11:
28 goes into 120 4 times with a remainder of 8.
The next digit of our result is 4. 
Result so far: 14081.35714
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.

Step 12:
If we divide 80 by 28, we get 2 and a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 14081.357142
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.

Step 13:
The number 28 fits into 240 8 times, leaving a remainder of 16.
The next digit of our result is 8. 
Result so far: 14081.3571428
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.

Step 14:
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: 14081.35714285
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.

In conclusion, the division gives 14081.35714285 with a balance of 2e-08.