We divide 851204 by 28
Let's see how many times 28 fits into 851204.

On to step 1:
28 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 28

Advancing to step 2:
85 divided by 28 is 3 with a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 84 from 85 leaves us with 1.
Append the next digit (1) from the dividend to 1 and continue with: 11 / 28

Advancing to step 3:
11 divided by 28 is 0 with a remainder of 11.
Put 0 as the next digit of the answer. 
Result so far: 30.0
If we subtract 0 from 11, we get 11.
Bring next digit (2) of the dividend behind the 11 and repeat the process: 112 / 28

Let's proceed to step 4:
28 goes into 112 4 times with a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 304.0
If we subtract 112 from 112, we get 0.
Include the next digit (0) from the dividend after 0, then repeat: 0 / 28

Let's proceed to step 5:
The number 28 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 3040.0
If we subtract 0 from 0, we get 0.
Grab the next digit (4) from the dividend, add it to 0, then carry on: 4 / 28

Let's proceed to step 6:
When dividing 4 by 28, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 30400.0
Subtract 0 from 4 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 7:
When dividing 40 by 28, we get 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 30400.1
If we subtract 28 from 40, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 8:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 30400.14
Deduct 112 from 120 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 9:
28 can be fit into 80 2 times, resulting in a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 30400.142
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.

On to step 10:
240 divided by 28 is 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 30400.1428
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.

Moving on to step 11:
If we divide 160 by 28, we get 5 and a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 30400.14285
Subtract 140 from 160 to 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.

Moving on to step 12:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 30400.142857
The remainder is 4 after subtracting 196 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 13:
28 can be fit into 40 1 times, resulting in a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 30400.1428571
Subtracting 28 from 40 leaves us 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.

Advancing to step 14:
120 divided by 28 is 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 30400.14285714
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.

Our division results in 30400.14285714 with a remaining 8e-09.