549764 ÷ 28 
We want to figure out the number of times 549764 can be divided by 28.

On to step 1:
When dividing 5 by 28, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 28

Step 2:
54 divided by 28 is 1 with a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 28 from 54 to get 26.
Take the next digit (9) from the dividend and append it to 26, then repeat: 269 / 28

On to step 3:
269 divided by 28 is 9 with a remainder of 17.
Use 9 as the next digit of our solution. 
Result so far: 19.0
If we subtract 252 from 269, we get 17.
Take the next digit (7) from the dividend and append it to 17, then repeat: 177 / 28

Step 4:
28 goes into 177 6 times with a remainder of 9.
Write down 6 as next digit of the result. 
Result so far: 196.0
If we subtract 168 from 177, we get 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 28

Moving on to step 5:
28 goes into 96 3 times with a remainder of 12.
The next digit of our result is 3. 
Result so far: 1963.0
Deduct 84 from 96 and we're left with 12.
Include the next digit (4) from the dividend after 12, then repeat: 124 / 28

Advancing to step 6:
124 divided by 28 is 4 with a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 19634.0
Subtract 112 from 124 to 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.

Moving on to step 7:
28 goes into 120 4 times with a remainder of 8.
The next digit of our result is 4. 
Result so far: 19634.4
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.

Step 8:
When dividing 80 by 28, we get 2 with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 19634.42
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.

Let's proceed to step 9:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 19634.428
Deduct 224 from 240 and we're left 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.

On to step 10:
The number 28 fits into 160 5 times, leaving a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 19634.4285
If we subtract 140 from 160, we 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.

Step 11:
28 goes into 200 7 times with a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 19634.42857
If we take 196 away from 200, 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.

Going ahead to step 12:
When dividing 40 by 28, we get 1 with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 19634.428571
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.

Step 13:
When dividing 120 by 28, we get 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 19634.4285714
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.

On to step 14:
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: 19634.42857142
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.

The final result is 19634.42857142 with a remainder of 2.4e-08.