932867 ÷ 28 
We want to figure out the number of times 932867 can be divided by 28.

Moving on to step 1:
28 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (3) from the dividend and append it to 9, then repeat: 93 / 28

Step 2:
28 can be fit into 93 3 times, resulting in a remainder of 9.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 84 from 93 leaves us with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 28

Let's proceed to step 3:
When dividing 92 by 28, we get 3 with a remainder of 8.
The number 3 becomes the next digit in our result. 
Result so far: 33.0
Subtracting 84 from 92 leaves us with 8.
Fetch the next digit (8) from the dividend, attach it to 8 and continue: 88 / 28

Let's proceed to step 4:
88 divided by 28 is 3 with a remainder of 4.
Write down 3 as next digit of the result. 
Result so far: 333.0
The remainder is 4 after subtracting 84 from 88.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 28

Let's proceed to step 5:
28 can be fit into 46 1 times, resulting in a remainder of 18.
Record the quotient 1 as the next digit in the result. 
Result so far: 3331.0
Deduct 28 from 46 and we're left with 18.
Take the next digit (7) from the dividend and append it to 18, then repeat: 187 / 28

Going ahead to step 6:
The number 28 fits into 187 6 times, leaving a remainder of 19.
The number 6 becomes the next digit in our result. 
Result so far: 33316.0
If we take 168 away from 187, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 7:
28 can be fit into 190 6 times, resulting in a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 33316.6
Subtract 168 from 190 to 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:
28 can be fit into 220 7 times, resulting in a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 33316.67
Subtracting 196 from 220 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.

Moving on to step 9:
28 goes into 240 8 times with a remainder of 16.
The next digit of our result is 8. 
Result so far: 33316.678
The remainder is 16 after subtracting 224 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 10:
28 can be fit into 160 5 times, resulting in a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 33316.6785
Deduct 140 from 160 and we're left 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:
If we divide 200 by 28, we get 7 and a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 33316.67857
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.

On 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: 33316.678571
Subtract 28 from 40 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.

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: 33316.6785714
The remainder is 8 after subtracting 112 from 120.
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: 33316.67857142
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.

After the division, we end up with 33316.67857142 and a remainder of 2.4e-08.