Let's divide 19736 by 28
We're looking to find how many times 28 goes into 19736.

Step 1:
28 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 28

Step 2:
If we divide 19 by 28, we get 0 and a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 19 leaves us with 19.
Fetch the next digit (7) from the dividend, attach it to 19 and continue: 197 / 28

Moving on to step 3:
When dividing 197 by 28, we get 7 with a remainder of 1.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 196 from 197, we get 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 28

Moving on to step 4:
When dividing 13 by 28, we get 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 70.0
The remainder is 13 after subtracting 0 from 13.
Include the next digit (6) from the dividend after 13, then repeat: 136 / 28

Advancing to step 5:
When dividing 136 by 28, we get 4 with a remainder of 24.
The next digit of our result is 4. 
Result so far: 704.0
Deduct 112 from 136 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.

On to step 6:
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: 704.8
The remainder is 16 after subtracting 224 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 7:
160 divided by 28 is 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 704.85
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.

Going ahead to step 8:
200 divided by 28 is 7 with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 704.857
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.

Going ahead to step 9:
If we divide 40 by 28, we get 1 and a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 704.8571
If we take 28 away from 40, we end up 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 10:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 704.85714
If we subtract 112 from 120, we 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 11:
28 goes into 80 2 times with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 704.857142
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.

Step 12:
When dividing 240 by 28, we get 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 704.8571428
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.

Advancing to step 13:
28 goes into 160 5 times with a remainder of 20.
The next digit of our result is 5. 
Result so far: 704.85714285
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.

In conclusion, the division gives 704.85714285 with a balance of 2e-08.