We divide 109765 by 28
Let's see how many times 28 fits into 109765.

Step 1:
28 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 28

Let's proceed to step 2:
28 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Bring next digit (9) of the dividend behind the 10 and repeat the process: 109 / 28

Let's proceed to step 3:
28 goes into 109 3 times with a remainder of 25.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 84 away from 109, we end up with 25.
Fetch the next digit (7) from the dividend, attach it to 25 and continue: 257 / 28

Going ahead to step 4:
When dividing 257 by 28, we get 9 with a remainder of 5.
Write down 9 as next digit of the result. 
Result so far: 39.0
Subtract 252 from 257 to get 5.
Take the next digit (6) from the dividend and append it to 5, then repeat: 56 / 28

Step 5:
28 goes into 56 2 times with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 392.0
If we take 56 away from 56, we end up with 0.
Include the next digit (5) from the dividend after 0, then repeat: 5 / 28

Step 6:
The number 28 fits into 5 0 times, leaving a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 3920.0
Subtract 0 from 5 to get 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:
28 goes into 50 1 times with a remainder of 22.
Write down 1 as next digit of the result. 
Result so far: 3920.1
Deduct 28 from 50 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 8:
The number 28 fits into 220 7 times, leaving a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 3920.17
Subtract 196 from 220 to 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.

Advancing to step 9:
28 can be fit into 240 8 times, resulting in a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 3920.178
Subtracting 224 from 240 leaves us 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.

On to step 10:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 3920.1785
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:
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: 3920.17857
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.

Advancing to step 12:
When dividing 40 by 28, we get 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 3920.178571
Deduct 28 from 40 and we're left 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.

On to step 13:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 3920.1785714
Subtract 112 from 120 to 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.

Going ahead to step 14:
The number 28 fits into 80 2 times, leaving a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 3920.17857142
Subtract 56 from 80 to 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.

The final outcome is 3920.17857142, with a leftover of 2.4e-08.