We divide 28264996 by 541
We want to figure out the number of times 28264996 can be divided by 541.

Moving on to step 1:
541 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 541

Going ahead to step 2:
If we divide 28 by 541, we get 0 and a remainder of 28.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 28, we end up with 28.
Append the next digit (2) from the dividend to 28 and continue with: 282 / 541

Step 3:
541 goes into 282 0 times with a remainder of 282.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 282 after subtracting 0 from 282.
Fetch the next digit (6) from the dividend, attach it to 282 and continue: 2826 / 541

On to step 4:
541 can be fit into 2826 5 times, resulting in a remainder of 121.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we subtract 2705 from 2826, we get 121.
Include the next digit (4) from the dividend after 121, then repeat: 1214 / 541

Advancing to step 5:
When dividing 1214 by 541, we get 2 with a remainder of 132.
Use 2 as the next digit of our solution. 
Result so far: 52.0
The remainder is 132 after subtracting 1082 from 1214.
Fetch the next digit (9) from the dividend, attach it to 132 and continue: 1329 / 541

Advancing to step 6:
The number 541 fits into 1329 2 times, leaving a remainder of 247.
The number 2 becomes the next digit in our result. 
Result so far: 522.0
The remainder is 247 after subtracting 1082 from 1329.
Include the next digit (9) from the dividend after 247, then repeat: 2479 / 541

Let's proceed to step 7:
If we divide 2479 by 541, we get 4 and a remainder of 315.
The number 4 becomes the next digit in our result. 
Result so far: 5224.0
If we subtract 2164 from 2479, we get 315.
Include the next digit (6) from the dividend after 315, then repeat: 3156 / 541

Step 8:
541 goes into 3156 5 times with a remainder of 451.
The next digit of our result is 5. 
Result so far: 52245.0
Subtracting 2705 from 3156 leaves us with 451.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4510, and continue the process.

Step 9:
When dividing 4510 by 541, we get 8 with a remainder of 182.
Put 8 as the next digit of the answer. 
Result so far: 52245.8
If we subtract 4328 from 4510, we get 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Going ahead to step 10:
541 goes into 1820 3 times with a remainder of 197.
Use 3 as the next digit of our solution. 
Result so far: 52245.83
If we take 1623 away from 1820, we end up with 197.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Advancing to step 11:
The number 541 fits into 1970 3 times, leaving a remainder of 347.
The number 3 becomes the next digit in our result. 
Result so far: 52245.833
If we take 1623 away from 1970, we end up with 347.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3470, and continue the process.

The final result is 52245.833 with a remainder of 0.0347.