Let's divide 5463 by 28
We want to figure out the number of times 5463 can be divided by 28.

On to step 1:
5 divided by 28 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 28

Advancing to step 2:
28 goes into 54 1 times with a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 28 from 54 leaves us with 26.
Append the next digit (6) from the dividend to 26 and continue with: 266 / 28

On to step 3:
If we divide 266 by 28, we get 9 and a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Deduct 252 from 266 and we're left with 14.
Bring next digit (3) of the dividend behind the 14 and repeat the process: 143 / 28

Going ahead to step 4:
When dividing 143 by 28, we get 5 with a remainder of 3.
The next digit of our result is 5. 
Result so far: 195.0
If we subtract 140 from 143, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 5:
When dividing 30 by 28, we get 1 with a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 195.1
The remainder is 2 after subtracting 28 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 6:
If we divide 20 by 28, we get 0 and a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 195.1
If we subtract 0 from 20, 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.

Step 7:
28 can be fit into 200 7 times, resulting in a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 195.107
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 8:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 195.1071
Deduct 28 from 40 and we're left with 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 9:
120 divided by 28 is 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 195.10714
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.

Let's proceed to step 10:
80 divided by 28 is 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 195.107142
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.

Moving on to step 11:
The number 28 fits into 240 8 times, leaving a remainder of 16.
The next digit of our result is 8. 
Result so far: 195.1071428
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.

Step 12:
If we divide 160 by 28, we get 5 and a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 195.10714285
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.

After the division, we end up with 195.10714285 and a remainder of 2e-08.