866105 divided by 28 
Our goal is to divide 866105 by 28.

Going ahead to step 1:
When dividing 8 by 28, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 28

Moving on to step 2:
When dividing 86 by 28, we get 3 with a remainder of 2.
The next digit of our result is 3. 
Result so far: 3.0
If we take 84 away from 86, we end up with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 28

Step 3:
28 goes into 26 0 times with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 30.0
Subtract 0 from 26 to get 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 28

Let's proceed to step 4:
If we divide 261 by 28, we get 9 and a remainder of 9.
Record the quotient 9 as the next digit in the result. 
Result so far: 309.0
Subtract 252 from 261 to get 9.
Take the next digit (0) from the dividend and append it to 9, then repeat: 90 / 28

Advancing to step 5:
The number 28 fits into 90 3 times, leaving a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 3093.0
Subtract 84 from 90 to get 6.
Bring next digit (5) of the dividend behind the 6 and repeat the process: 65 / 28

On to step 6:
28 goes into 65 2 times with a remainder of 9.
Put 2 as the next digit of the answer. 
Result so far: 30932.0
If we subtract 56 from 65, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 7:
If we divide 90 by 28, we get 3 and a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 30932.3
If we take 84 away from 90, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 8:
If we divide 60 by 28, we get 2 and a remainder of 4.
The next digit of our result is 2. 
Result so far: 30932.32
If we take 56 away from 60, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 9:
If we divide 40 by 28, we get 1 and a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 30932.321
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 10:
If we divide 120 by 28, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 30932.3214
The remainder is 8 after subtracting 112 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 11:
The number 28 fits into 80 2 times, leaving a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 30932.32142
If we take 56 away from 80, we end up 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.

Step 12:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 30932.321428
The remainder is 16 after subtracting 224 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 13:
If we divide 160 by 28, we get 5 and a remainder of 20.
The next digit of our result is 5. 
Result so far: 30932.3214285
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 14:
If we divide 200 by 28, we get 7 and a remainder of 4.
The next digit of our result is 7. 
Result so far: 30932.32142857
Subtracting 196 from 200 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 30932.32142857 with a balance of 4e-09.