Let's divide 226963 by 28
We're looking to find how many times 28 goes into 226963.

Moving on to step 1:
28 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (2) from the dividend, attach it to 2 and continue: 22 / 28

Moving on to step 2:
28 can be fit into 22 0 times, resulting in a remainder of 22.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 22, we end up with 22.
Include the next digit (6) from the dividend after 22, then repeat: 226 / 28

Step 3:
28 goes into 226 8 times with a remainder of 2.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Deduct 224 from 226 and we're left with 2.
Bring next digit (9) of the dividend behind the 2 and repeat the process: 29 / 28

Moving on to step 4:
When dividing 29 by 28, we get 1 with a remainder of 1.
Record the quotient 1 as the next digit in the result. 
Result so far: 81.0
If we subtract 28 from 29, we get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 28

Let's proceed to step 5:
If we divide 16 by 28, we get 0 and a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 810.0
Subtracting 0 from 16 leaves us with 16.
Fetch the next digit (3) from the dividend, attach it to 16 and continue: 163 / 28

Going ahead to step 6:
28 can be fit into 163 5 times, resulting in a remainder of 23.
Put 5 as the next digit of the answer. 
Result so far: 8105.0
Subtract 140 from 163 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 7:
If we divide 230 by 28, we get 8 and a remainder of 6.
Use 8 as the next digit of our solution. 
Result so far: 8105.8
The remainder is 6 after subtracting 224 from 230.
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 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: 8105.82
If we take 56 away from 60, we end up 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.

On to step 9:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 8105.821
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.

Advancing to step 10:
120 divided by 28 is 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 8105.8214
If we take 112 away from 120, we end up 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.

Step 11:
When dividing 80 by 28, we get 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 8105.82142
If we subtract 56 from 80, we 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.

Step 12:
When dividing 240 by 28, we get 8 with a remainder of 16.
The next digit of our result is 8. 
Result so far: 8105.821428
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.

Moving on to step 13:
28 goes into 160 5 times with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 8105.8214285
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.

Step 14:
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: 8105.82142857
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.

Our division results in 8105.82142857 with a remaining 4e-09.