We divide 7823 by 28
We want to figure out the number of times 7823 can be divided by 28.

On to step 1:
28 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 28

Advancing to step 2:
28 can be fit into 78 2 times, resulting in a remainder of 22.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 56 from 78, we get 22.
Take the next digit (2) from the dividend and append it to 22, then repeat: 222 / 28

Moving on to step 3:
28 goes into 222 7 times with a remainder of 26.
Write down 7 as next digit of the result. 
Result so far: 27.0
Subtracting 196 from 222 leaves us with 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 28

Step 4:
The number 28 fits into 263 9 times, leaving a remainder of 11.
The next digit of our result is 9. 
Result so far: 279.0
Deduct 252 from 263 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 5:
When dividing 110 by 28, we get 3 with a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 279.3
If we subtract 84 from 110, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 6:
When dividing 260 by 28, we get 9 with a remainder of 8.
The next digit of our result is 9. 
Result so far: 279.39
Subtracting 252 from 260 leaves us 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 7:
If we divide 80 by 28, we get 2 and a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 279.392
If we subtract 56 from 80, we get 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 8:
If we divide 240 by 28, we get 8 and a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 279.3928
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.

Step 9:
If we divide 160 by 28, we get 5 and a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 279.39285
Subtracting 140 from 160 leaves us 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.

Moving on to step 10:
When dividing 200 by 28, we get 7 with a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 279.392857
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 11:
40 divided by 28 is 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 279.3928571
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.

Going ahead to step 12:
If we divide 120 by 28, we get 4 and a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 279.39285714
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.

Our division results in 279.39285714 with a remaining 8e-09.