We divide 139546 by 28
We're looking to find how many times 28 goes into 139546.

Moving on to step 1:
1 divided by 28 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 28

Advancing to step 2:
The number 28 fits into 13 0 times, leaving a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 28

Advancing to step 3:
If we divide 139 by 28, we get 4 and a remainder of 27.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 112 from 139 leaves us with 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 28

Let's proceed to step 4:
28 can be fit into 275 9 times, resulting in a remainder of 23.
The number 9 becomes the next digit in our result. 
Result so far: 49.0
The remainder is 23 after subtracting 252 from 275.
Fetch the next digit (4) from the dividend, attach it to 23 and continue: 234 / 28

On to step 5:
If we divide 234 by 28, we get 8 and a remainder of 10.
Write down 8 as next digit of the result. 
Result so far: 498.0
Subtract 224 from 234 to get 10.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 28

On to step 6:
When dividing 106 by 28, we get 3 with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 4983.0
Subtracting 84 from 106 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 7:
If we divide 220 by 28, we get 7 and a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 4983.7
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.

Step 8:
28 goes into 240 8 times with a remainder of 16.
The next digit of our result is 8. 
Result so far: 4983.78
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.

Going ahead to step 9:
If we divide 160 by 28, we get 5 and a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 4983.785
If we subtract 140 from 160, we 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.

Going ahead to step 10:
28 can be fit into 200 7 times, resulting in a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 4983.7857
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.

On to step 11:
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: 4983.78571
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:
If we divide 120 by 28, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 4983.785714
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.

Let's proceed to step 13:
28 goes into 80 2 times with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 4983.7857142
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.

Moving on to step 14:
28 can be fit into 240 8 times, resulting in a remainder of 16.
The next digit of our result is 8. 
Result so far: 4983.78571428
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 quotient of the division is 4983.78571428, and the remainder is 1.6e-08.