We look at the division of 97549 by 28 
Let's see how many times 28 fits into 97549.

On to step 1:
28 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 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.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 13 after subtracting 84 from 97.
Grab the next digit (5) from the dividend, add it to 13, then carry on: 135 / 28

Moving on to step 3:
If we divide 135 by 28, we get 4 and a remainder of 23.
Write down 4 as next digit of the result. 
Result so far: 34.0
Deduct 112 from 135 and we're left with 23.
Append the next digit (4) from the dividend to 23 and continue with: 234 / 28

Advancing to step 4:
28 can be fit into 234 8 times, resulting in a remainder of 10.
Write down 8 as next digit of the result. 
Result so far: 348.0
Subtracting 224 from 234 leaves us with 10.
Fetch the next digit (9) from the dividend, attach it to 10 and continue: 109 / 28

Going ahead to step 5:
109 divided by 28 is 3 with a remainder of 25.
Put 3 as the next digit of the answer. 
Result so far: 3483.0
The remainder is 25 after subtracting 84 from 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 6:
The number 28 fits into 250 8 times, leaving a remainder of 26.
Use 8 as the next digit of our solution. 
Result so far: 3483.8
The remainder is 26 after subtracting 224 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
The number 28 fits into 260 9 times, leaving a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 3483.89
Deduct 252 from 260 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 8:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The next digit of our result is 2. 
Result so far: 3483.892
If we subtract 56 from 80, we 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.

Going ahead to step 9:
28 goes into 240 8 times with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 3483.8928
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.

Let's proceed to step 10:
28 goes into 160 5 times with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 3483.89285
The remainder is 20 after subtracting 140 from 160.
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 11:
28 goes into 200 7 times with a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 3483.892857
If we take 196 away from 200, we end up 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.

Let's proceed to step 12:
28 can be fit into 40 1 times, resulting in a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 3483.8928571
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.

Step 13:
120 divided by 28 is 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 3483.89285714
Subtract 112 from 120 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.

In conclusion, the division gives 3483.89285714 with a balance of 8e-09.