We're dividing 394263 by 28 
We want to figure out the number of times 394263 can be divided by 28.

Moving on to step 1:
28 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 28

On to step 2:
If we divide 39 by 28, we get 1 and a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 28 away from 39, we end up with 11.
Bring next digit (4) of the dividend behind the 11 and repeat the process: 114 / 28

Let's proceed to step 3:
114 divided by 28 is 4 with a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 14.0
If we take 112 away from 114, we end up with 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 28

On to step 4:
28 goes into 22 0 times with a remainder of 22.
Put 0 as the next digit of the answer. 
Result so far: 140.0
If we subtract 0 from 22, we get 22.
Append the next digit (6) from the dividend to 22 and continue with: 226 / 28

On to step 5:
226 divided by 28 is 8 with a remainder of 2.
Write down 8 as next digit of the result. 
Result so far: 1408.0
The remainder is 2 after subtracting 224 from 226.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 28

Moving on to step 6:
The number 28 fits into 23 0 times, leaving a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 14080.0
If we take 0 away from 23, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 7:
230 divided by 28 is 8 with a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 14080.8
Deduct 224 from 230 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 8:
If we divide 60 by 28, we get 2 and a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 14080.82
Deduct 56 from 60 and we're left 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.

Going ahead to step 9:
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: 14080.821
If we take 28 away from 40, we end up 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.

Moving on to step 10:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 14080.8214
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 11:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 14080.82142
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 12:
240 divided by 28 is 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 14080.821428
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.

Advancing to step 13:
When dividing 160 by 28, we get 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 14080.8214285
If we subtract 140 from 160, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 14:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 14080.82142857
Deduct 196 from 200 and we're left 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.

In conclusion, the division gives 14080.82142857 with a balance of 4e-09.