99928 ÷ 7 = 14275 R3
We're going to perform division on 99928 with 7 as the divisor.

Step 1:
7 goes into 9 1 times with a remainder of 2.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 7 from 9 to get 2.
Bring next digit (9) of the dividend behind the 2 and repeat the process: 29 / 7

Step 2:
7 goes into 29 4 times with a remainder of 1.
Write down 4 as next digit of of the result. 
Result so far: 14
Subtract 28 from 29 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 7

Step 3:
7 goes into 19 2 times with a remainder of 5.
Write down 2 as next digit of of the result. 
Result so far: 142
Subtract 14 from 19 to get 5.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 7

Step 4:
7 goes into 52 7 times with a remainder of 3.
Write down 7 as next digit of of the result. 
Result so far: 1427
Subtract 49 from 52 to get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 7

Step 5:
7 goes into 38 5 times with a remainder of 3.
Write down 5 as next digit of of the result. 
Result so far: 14275
Subtract 35 from 38 to get 3.

The final result is 14275 with a remainder of 3.