We're dividing 402617 by 28 
We're looking to find how many times 28 goes into 402617.

Let's proceed to step 1:
28 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 28

Moving on to step 2:
The number 28 fits into 40 1 times, leaving a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 28 from 40 leaves us with 12.
Append the next digit (2) from the dividend to 12 and continue with: 122 / 28

Step 3:
When dividing 122 by 28, we get 4 with a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 14.0
If we take 112 away from 122, we end up with 10.
Include the next digit (6) from the dividend after 10, then repeat: 106 / 28

Step 4:
106 divided by 28 is 3 with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 143.0
If we subtract 84 from 106, we get 22.
Take the next digit (1) from the dividend and append it to 22, then repeat: 221 / 28

Step 5:
When dividing 221 by 28, we get 7 with a remainder of 25.
Record the quotient 7 as the next digit in the result. 
Result so far: 1437.0
If we subtract 196 from 221, we get 25.
Include the next digit (7) from the dividend after 25, then repeat: 257 / 28

Let's proceed to step 6:
If we divide 257 by 28, we get 9 and a remainder of 5.
Write down 9 as next digit of the result. 
Result so far: 14379.0
Subtracting 252 from 257 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
50 divided by 28 is 1 with a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 14379.1
If we subtract 28 from 50, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 8:
When dividing 220 by 28, we get 7 with a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 14379.17
If we subtract 196 from 220, 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.

Going ahead to step 9:
When dividing 240 by 28, we get 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 14379.178
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 10:
The number 28 fits into 160 5 times, leaving a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 14379.1785
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.

Moving on to step 11:
When dividing 200 by 28, we get 7 with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 14379.17857
If we subtract 196 from 200, we get 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:
40 divided by 28 is 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 14379.178571
If we take 28 away from 40, we end up 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.

Moving on to step 13:
28 can be fit into 120 4 times, resulting in a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 14379.1785714
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.

Step 14:
When dividing 80 by 28, we get 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 14379.17857142
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.

Our division results in 14379.17857142 with a remaining 2.4e-08.