We look at the division of 970827 by 28 
We're looking to find how many times 28 goes into 970827.

Moving on to step 1:
28 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 28

On to step 2:
When dividing 97 by 28, we get 3 with a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 13 after subtracting 84 from 97.
Include the next digit (0) from the dividend after 13, then repeat: 130 / 28

On to step 3:
When dividing 130 by 28, we get 4 with a remainder of 18.
Use 4 as the next digit of our solution. 
Result so far: 34.0
If we take 112 away from 130, we end up with 18.
Include the next digit (8) from the dividend after 18, then repeat: 188 / 28

On to step 4:
28 can be fit into 188 6 times, resulting in a remainder of 20.
The next digit of our result is 6. 
Result so far: 346.0
If we subtract 168 from 188, we get 20.
Take the next digit (2) from the dividend and append it to 20, then repeat: 202 / 28

Step 5:
202 divided by 28 is 7 with a remainder of 6.
Record the quotient 7 as the next digit in the result. 
Result so far: 3467.0
The remainder is 6 after subtracting 196 from 202.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 28

Step 6:
28 goes into 67 2 times with a remainder of 11.
Put 2 as the next digit of the answer. 
Result so far: 34672.0
Subtract 56 from 67 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 7:
If we divide 110 by 28, we get 3 and a remainder of 26.
Write down 3 as next digit of the result. 
Result so far: 34672.3
If we subtract 84 from 110, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 8:
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: 34672.39
Subtract 252 from 260 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 9:
If we divide 80 by 28, we get 2 and a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 34672.392
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.

Advancing to step 10:
When dividing 240 by 28, we get 8 with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 34672.3928
If we take 224 away from 240, we end up 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.

Moving on to step 11:
If we divide 160 by 28, we get 5 and a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 34672.39285
If we take 140 away from 160, we end up 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 12:
28 can be fit into 200 7 times, resulting in a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 34672.392857
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.

Step 13:
28 goes into 40 1 times with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 34672.3928571
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 14:
If we divide 120 by 28, we get 4 and a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 34672.39285714
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.

Our division results in 34672.39285714 with a remaining 8e-09.