We look at the division of 400247 by 28 
Our goal is to divide 400247 by 28.

Going ahead to step 1:
If we divide 4 by 28, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 28

Moving on to step 2:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 28 from 40 and we're left with 12.
Grab the next digit (0) from the dividend, add it to 12, then carry on: 120 / 28

Let's proceed to step 3:
28 can be fit into 120 4 times, resulting in a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 14.0
Deduct 112 from 120 and we're left with 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 28

Going ahead to step 4:
82 divided by 28 is 2 with a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 142.0
The remainder is 26 after subtracting 56 from 82.
Bring next digit (4) of the dividend behind the 26 and repeat the process: 264 / 28

On to step 5:
264 divided by 28 is 9 with a remainder of 12.
The number 9 becomes the next digit in our result. 
Result so far: 1429.0
Subtracting 252 from 264 leaves us with 12.
Grab the next digit (7) from the dividend, add it to 12, then carry on: 127 / 28

Moving on to step 6:
127 divided by 28 is 4 with a remainder of 15.
The next digit of our result is 4. 
Result so far: 14294.0
If we subtract 112 from 127, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 7:
150 divided by 28 is 5 with a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 14294.5
Subtract 140 from 150 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
28 goes into 100 3 times with a remainder of 16.
Record the quotient 3 as the next digit in the result. 
Result so far: 14294.53
Deduct 84 from 100 and we're left 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 9:
160 divided by 28 is 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 14294.535
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 10:
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: 14294.5357
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.

Moving on to step 11:
28 goes into 40 1 times with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 14294.53571
Subtracting 28 from 40 leaves us 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.

Let's proceed to step 12:
28 can be fit into 120 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 14294.535714
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.

Advancing to step 13:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The next digit of our result is 2. 
Result so far: 14294.5357142
Deduct 56 from 80 and we're left 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 14:
The number 28 fits into 240 8 times, leaving a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 14294.53571428
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.

The final result is 14294.53571428 with a remainder of 1.6e-08.