28326 ÷ 8 = 3540 R6
We're going to perform division on 28326 with 8 as the divisor.

Step 1:
8 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 8

Step 2:
8 goes into 28 3 times with a remainder of 4.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 24 from 28 to get 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 8

Step 3:
8 goes into 43 5 times with a remainder of 3.
Write down 5 as next digit of of the result. 
Result so far: 35
Subtract 40 from 43 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 8

Step 4:
8 goes into 32 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 354
Subtract 32 from 32 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 8

Step 5:
8 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of of the result. 
Result so far: 3540
Subtract 0 from 6 to get 6.

The final result is 3540 with a remainder of 6.