We look at the division of 864706 by 28 
We're looking to find how many times 28 goes into 864706.

Advancing to step 1:
8 divided by 28 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 28

Moving on to step 2:
86 divided by 28 is 3 with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 3.0
The remainder is 2 after subtracting 84 from 86.
Include the next digit (4) from the dividend after 2, then repeat: 24 / 28

Step 3:
The number 28 fits into 24 0 times, leaving a remainder of 24.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
Subtract 0 from 24 to get 24.
Include the next digit (7) from the dividend after 24, then repeat: 247 / 28

Let's proceed to step 4:
247 divided by 28 is 8 with a remainder of 23.
Write down 8 as next digit of the result. 
Result so far: 308.0
Subtracting 224 from 247 leaves us with 23.
Fetch the next digit (0) from the dividend, attach it to 23 and continue: 230 / 28

Step 5:
230 divided by 28 is 8 with a remainder of 6.
Use 8 as the next digit of our solution. 
Result so far: 3088.0
Deduct 224 from 230 and we're left with 6.
Append the next digit (6) from the dividend to 6 and continue with: 66 / 28

Moving on to step 6:
28 goes into 66 2 times with a remainder of 10.
The number 2 becomes the next digit in our result. 
Result so far: 30882.0
Subtract 56 from 66 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
The number 28 fits into 100 3 times, leaving a remainder of 16.
Write down 3 as next digit of the result. 
Result so far: 30882.3
If we take 84 away from 100, 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.

Going ahead to step 8:
When dividing 160 by 28, we get 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 30882.35
If we take 140 away from 160, we end up 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.

Advancing to step 9:
200 divided by 28 is 7 with a remainder of 4.
The next digit of our result is 7. 
Result so far: 30882.357
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.

Advancing to step 10:
28 goes into 40 1 times with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 30882.3571
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.

Step 11:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 30882.35714
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 12:
28 goes into 80 2 times with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 30882.357142
The remainder is 24 after subtracting 56 from 80.
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 13:
If we divide 240 by 28, we get 8 and a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 30882.3571428
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 14:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 30882.35714285
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.

In conclusion, the division gives 30882.35714285 with a balance of 2e-08.