354317 divided by 28 
Our goal is to divide 354317 by 28.

Let's proceed to step 1:
The number 28 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 28

Advancing to step 2:
35 divided by 28 is 1 with a remainder of 7.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 28 from 35, we get 7.
Fetch the next digit (4) from the dividend, attach it to 7 and continue: 74 / 28

Moving on to step 3:
When dividing 74 by 28, we get 2 with a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
If we take 56 away from 74, we end up with 18.
Fetch the next digit (3) from the dividend, attach it to 18 and continue: 183 / 28

Step 4:
28 goes into 183 6 times with a remainder of 15.
Write down 6 as next digit of the result. 
Result so far: 126.0
The remainder is 15 after subtracting 168 from 183.
Include the next digit (1) from the dividend after 15, then repeat: 151 / 28

Step 5:
When dividing 151 by 28, we get 5 with a remainder of 11.
The number 5 becomes the next digit in our result. 
Result so far: 1265.0
Subtract 140 from 151 to get 11.
Include the next digit (7) from the dividend after 11, then repeat: 117 / 28

On to step 6:
117 divided by 28 is 4 with a remainder of 5.
Use 4 as the next digit of our solution. 
Result so far: 12654.0
If we subtract 112 from 117, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
When dividing 50 by 28, we get 1 with a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 12654.1
If we take 28 away from 50, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 8:
If we divide 220 by 28, we get 7 and a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 12654.17
Subtract 196 from 220 to 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.

Moving on to step 9:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 12654.178
Subtract 224 from 240 to get 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 10:
28 goes into 160 5 times with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 12654.1785
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.

Advancing to step 11:
28 can be fit into 200 7 times, resulting in a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 12654.17857
The remainder is 4 after subtracting 196 from 200.
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 12:
If we divide 40 by 28, we get 1 and a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 12654.178571
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.

Going ahead to step 13:
When dividing 120 by 28, we get 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 12654.1785714
Subtract 112 from 120 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 14:
80 divided by 28 is 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 12654.17857142
The remainder is 24 after subtracting 56 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 12654.17857142 with a remainder of 2.4e-08.