We divide 972944 by 28
We're looking to find how many times 28 goes into 972944.

Step 1:
If we divide 9 by 28, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 28

Going ahead to step 2:
97 divided by 28 is 3 with a remainder of 13.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 84 from 97, we get 13.
Append the next digit (2) from the dividend to 13 and continue with: 132 / 28

Moving on to step 3:
28 goes into 132 4 times with a remainder of 20.
The next digit of our result is 4. 
Result so far: 34.0
The remainder is 20 after subtracting 112 from 132.
Append the next digit (9) from the dividend to 20 and continue with: 209 / 28

Step 4:
When dividing 209 by 28, we get 7 with a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 347.0
If we take 196 away from 209, we end up with 13.
Bring next digit (4) of the dividend behind the 13 and repeat the process: 134 / 28

Advancing to step 5:
28 goes into 134 4 times with a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 3474.0
The remainder is 22 after subtracting 112 from 134.
Append the next digit (4) from the dividend to 22 and continue with: 224 / 28

On to step 6:
When dividing 224 by 28, we get 8 with a remainder of 0.
The next digit of our result is 8. 
Result so far: 34748.0
Subtracting 224 from 224 leaves us 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.

Moving on to step 7:
28 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 34748.0
Subtracting 0 from 0 leaves us 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.

On to step 8:
0 divided by 28 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 34748.0
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.

In conclusion, the division gives 34748.0 with a balance of 0.0.