We're dividing 28320718 by 972 
Our goal is to divide 28320718 by 972.

Let's proceed to step 1:
972 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 972

Moving on to step 2:
When dividing 28 by 972, we get 0 with a remainder of 28.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 28 and we're left with 28.
Include the next digit (3) from the dividend after 28, then repeat: 283 / 972

Let's proceed to step 3:
972 can be fit into 283 0 times, resulting in a remainder of 283.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 283 to get 283.
Include the next digit (2) from the dividend after 283, then repeat: 2832 / 972

Advancing to step 4:
972 can be fit into 2832 2 times, resulting in a remainder of 888.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 1944 from 2832 leaves us with 888.
Append the next digit (0) from the dividend to 888 and continue with: 8880 / 972

Let's proceed to step 5:
8880 divided by 972 is 9 with a remainder of 132.
Put 9 as the next digit of the answer. 
Result so far: 29.0
Subtracting 8748 from 8880 leaves us with 132.
Grab the next digit (7) from the dividend, add it to 132, then carry on: 1327 / 972

On to step 6:
When dividing 1327 by 972, we get 1 with a remainder of 355.
Record the quotient 1 as the next digit in the result. 
Result so far: 291.0
If we subtract 972 from 1327, we get 355.
Append the next digit (1) from the dividend to 355 and continue with: 3551 / 972

Let's proceed to step 7:
The number 972 fits into 3551 3 times, leaving a remainder of 635.
Use 3 as the next digit of our solution. 
Result so far: 2913.0
If we take 2916 away from 3551, we end up with 635.
Take the next digit (8) from the dividend and append it to 635, then repeat: 6358 / 972

Moving on to step 8:
If we divide 6358 by 972, we get 6 and a remainder of 526.
The next digit of our result is 6. 
Result so far: 29136.0
Deduct 5832 from 6358 and we're left with 526.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5260, and continue the process.

Going ahead to step 9:
972 can be fit into 5260 5 times, resulting in a remainder of 400.
Write down 5 as next digit of the result. 
Result so far: 29136.5
If we take 4860 away from 5260, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Advancing to step 10:
972 goes into 4000 4 times with a remainder of 112.
Record the quotient 4 as the next digit in the result. 
Result so far: 29136.54
The remainder is 112 after subtracting 3888 from 4000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Let's proceed to step 11:
972 can be fit into 1120 1 times, resulting in a remainder of 148.
Put 1 as the next digit of the answer. 
Result so far: 29136.541
Deduct 972 from 1120 and we're left with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Moving on to step 12:
The number 972 fits into 1480 1 times, leaving a remainder of 508.
The number 1 becomes the next digit in our result. 
Result so far: 29136.5411
If we take 972 away from 1480, we end up with 508.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5080, and continue the process.

In conclusion, the division gives 29136.5411 with a balance of 0.00508.