We're dividing 97186 by 28 
We want to divide 97186 by 28.

On to step 1:
The number 28 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 28

Moving on to step 2:
When dividing 97 by 28, we get 3 with a remainder of 13.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 84 from 97 to get 13.
Bring next digit (1) of the dividend behind the 13 and repeat the process: 131 / 28

Step 3:
28 can be fit into 131 4 times, resulting in a remainder of 19.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
If we subtract 112 from 131, we get 19.
Grab the next digit (8) from the dividend, add it to 19, then carry on: 198 / 28

Step 4:
If we divide 198 by 28, we get 7 and a remainder of 2.
Use 7 as the next digit of our solution. 
Result so far: 347.0
Subtract 196 from 198 to get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 28

Going ahead to step 5:
The number 28 fits into 26 0 times, leaving a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 3470.0
Subtracting 0 from 26 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 6:
28 can be fit into 260 9 times, resulting in a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 3470.9
Subtracting 252 from 260 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.

Advancing to step 7:
If we divide 80 by 28, we get 2 and a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 3470.92
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 8:
If we divide 240 by 28, we get 8 and a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 3470.928
Subtracting 224 from 240 leaves us 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.

Step 9:
28 goes into 160 5 times with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 3470.9285
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.

Step 10:
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: 3470.92857
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.

On to step 11:
28 goes into 40 1 times with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 3470.928571
Subtract 28 from 40 to 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.

Moving on to step 12:
120 divided by 28 is 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 3470.9285714
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.

Going ahead to step 13:
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: 3470.92857142
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.

The final outcome is 3470.92857142, with a leftover of 2.4e-08.