We're dividing 40823 by 28 
Our goal is to divide 40823 by 28.

Moving on to step 1:
When dividing 4 by 28, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 28

On to step 2:
40 divided by 28 is 1 with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 12 after subtracting 28 from 40.
Fetch the next digit (8) from the dividend, attach it to 12 and continue: 128 / 28

Advancing to step 3:
28 goes into 128 4 times with a remainder of 16.
The next digit of our result is 4. 
Result so far: 14.0
If we subtract 112 from 128, we get 16.
Append the next digit (2) from the dividend to 16 and continue with: 162 / 28

Let's proceed to step 4:
28 goes into 162 5 times with a remainder of 22.
Put 5 as the next digit of the answer. 
Result so far: 145.0
If we subtract 140 from 162, we get 22.
Include the next digit (3) from the dividend after 22, then repeat: 223 / 28

Going ahead to step 5:
28 can be fit into 223 7 times, resulting in a remainder of 27.
Put 7 as the next digit of the answer. 
Result so far: 1457.0
Subtracting 196 from 223 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 6:
When dividing 270 by 28, we get 9 with a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 1457.9
If we take 252 away from 270, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 7:
28 can be fit into 180 6 times, resulting in a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 1457.96
Subtracting 168 from 180 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 8:
If we divide 120 by 28, we get 4 and a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 1457.964
If we subtract 112 from 120, we 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.

Advancing to step 9:
The number 28 fits into 80 2 times, leaving a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 1457.9642
Deduct 56 from 80 and we're left 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.

Advancing to step 10:
240 divided by 28 is 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 1457.96428
Subtracting 224 from 240 leaves us 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 11:
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: 1457.964285
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.

On to step 12:
28 goes into 200 7 times with a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 1457.9642857
Deduct 196 from 200 and we're left 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.

Moving on to step 13:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 1457.96428571
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.

The final result is 1457.96428571 with a remainder of 1.2e-08.