We look at the division of 905023 by 28 
Let's see how many times 28 fits into 905023.

On to step 1:
When dividing 9 by 28, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (0) from the dividend, add it to 9, then carry on: 90 / 28

Advancing to step 2:
The number 28 fits into 90 3 times, leaving a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 84 from 90 and we're left with 6.
Include the next digit (5) from the dividend after 6, then repeat: 65 / 28

Moving on to step 3:
65 divided by 28 is 2 with a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 32.0
Subtract 56 from 65 to get 9.
Take the next digit (0) from the dividend and append it to 9, then repeat: 90 / 28

Let's proceed to step 4:
28 can be fit into 90 3 times, resulting in a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 323.0
Subtract 84 from 90 to get 6.
Grab the next digit (2) from the dividend, add it to 6, then carry on: 62 / 28

Advancing to step 5:
When dividing 62 by 28, we get 2 with a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 3232.0
If we subtract 56 from 62, we get 6.
Take the next digit (3) from the dividend and append it to 6, then repeat: 63 / 28

Step 6:
The number 28 fits into 63 2 times, leaving a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 32322.0
The remainder is 7 after subtracting 56 from 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
When dividing 70 by 28, we get 2 with a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 32322.2
The remainder is 14 after subtracting 56 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
The number 28 fits into 140 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 32322.25
Deduct 140 from 140 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
If we divide 0 by 28, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 32322.25
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
If we divide 0 by 28, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 32322.25
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 32322.25 with a remainder of 0.0.