We divide 972826 by 28
We're looking to find how many times 28 goes into 972826.

Let's proceed to step 1:
The number 28 fits into 9 0 times, leaving a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 28

Moving on to step 2:
The number 28 fits into 97 3 times, leaving a remainder of 13.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 84 from 97 and we're left with 13.
Bring next digit (2) of the dividend behind the 13 and repeat the process: 132 / 28

On to step 3:
28 can be fit into 132 4 times, resulting in a remainder of 20.
The next digit of our result is 4. 
Result so far: 34.0
If we take 112 away from 132, we end up with 20.
Grab the next digit (8) from the dividend, add it to 20, then carry on: 208 / 28

Let's proceed to step 4:
The number 28 fits into 208 7 times, leaving a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 347.0
If we subtract 196 from 208, we get 12.
Fetch the next digit (2) from the dividend, attach it to 12 and continue: 122 / 28

Advancing to step 5:
28 goes into 122 4 times with a remainder of 10.
Use 4 as the next digit of our solution. 
Result so far: 3474.0
The remainder is 10 after subtracting 112 from 122.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 28

Advancing to step 6:
106 divided by 28 is 3 with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 34743.0
Subtract 84 from 106 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 7:
28 can be fit into 220 7 times, resulting in a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 34743.7
Deduct 196 from 220 and we're left 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.

Moving on to step 8:
If we divide 240 by 28, we get 8 and a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 34743.78
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 9:
The number 28 fits into 160 5 times, leaving a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 34743.785
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.

On to step 10:
200 divided by 28 is 7 with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 34743.7857
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.

Let's proceed to step 11:
28 goes into 40 1 times with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 34743.78571
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 12:
120 divided by 28 is 4 with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 34743.785714
Subtracting 112 from 120 leaves us 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.

On to step 13:
28 goes into 80 2 times with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 34743.7857142
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.

Advancing to step 14:
The number 28 fits into 240 8 times, leaving a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 34743.78571428
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.

After the division, we end up with 34743.78571428 and a remainder of 1.6e-08.