We look at the division of 109458 by 28 
Our goal is to divide 109458 by 28.

On to step 1:
If we divide 1 by 28, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 28

Advancing 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.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 28

Advancing 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
Subtract 84 from 109 to get 25.
Take the next digit (4) from the dividend and append it to 25, then repeat: 254 / 28

Going ahead to step 4:
If we divide 254 by 28, we get 9 and a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 39.0
If we subtract 252 from 254, we get 2.
Include the next digit (5) from the dividend after 2, then repeat: 25 / 28

Advancing to step 5:
When dividing 25 by 28, we get 0 with a remainder of 25.
The next digit of our result is 0. 
Result so far: 390.0
If we subtract 0 from 25, we get 25.
Grab the next digit (8) from the dividend, add it to 25, then carry on: 258 / 28

Moving on to step 6:
28 can be fit into 258 9 times, resulting in a remainder of 6.
Record the quotient 9 as the next digit in the result. 
Result so far: 3909.0
Subtract 252 from 258 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 7:
60 divided by 28 is 2 with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 3909.2
The remainder is 4 after subtracting 56 from 60.
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 8:
40 divided by 28 is 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 3909.21
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.

Step 9:
120 divided by 28 is 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 3909.214
Deduct 112 from 120 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 10:
28 can be fit into 80 2 times, resulting in a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 3909.2142
If we take 56 away from 80, we end up 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.

Let's proceed to step 11:
The number 28 fits into 240 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 3909.21428
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 12:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 3909.214285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 13:
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: 3909.2142857
Subtracting 196 from 200 leaves us 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.

Step 14:
28 goes into 40 1 times with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 3909.21428571
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.

The quotient of the division is 3909.21428571, and the remainder is 1.2e-08.