We look at the division of 246997 by 28 
We want to figure out the number of times 246997 can be divided by 28.

Moving on to step 1:
If we divide 2 by 28, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (4) from the dividend, add it to 2, then carry on: 24 / 28

Moving on to step 2:
The number 28 fits into 24 0 times, leaving a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 24, we end up with 24.
Take the next digit (6) from the dividend and append it to 24, then repeat: 246 / 28

Going ahead to step 3:
28 goes into 246 8 times with a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we take 224 away from 246, we end up with 22.
Include the next digit (9) from the dividend after 22, then repeat: 229 / 28

Going ahead to step 4:
If we divide 229 by 28, we get 8 and a remainder of 5.
Use 8 as the next digit of our solution. 
Result so far: 88.0
Subtracting 224 from 229 leaves us with 5.
Fetch the next digit (9) from the dividend, attach it to 5 and continue: 59 / 28

Advancing to step 5:
28 can be fit into 59 2 times, resulting in a remainder of 3.
The next digit of our result is 2. 
Result so far: 882.0
Deduct 56 from 59 and we're left with 3.
Fetch the next digit (7) from the dividend, attach it to 3 and continue: 37 / 28

Moving on to step 6:
28 can be fit into 37 1 times, resulting in a remainder of 9.
The next digit of our result is 1. 
Result so far: 8821.0
Subtract 28 from 37 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 7:
When dividing 90 by 28, we get 3 with a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 8821.3
The remainder is 6 after subtracting 84 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
When dividing 60 by 28, we get 2 with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 8821.32
Subtract 56 from 60 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 9:
If we divide 40 by 28, we get 1 and a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 8821.321
Subtract 28 from 40 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 10:
If we divide 120 by 28, we get 4 and a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 8821.3214
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.

Moving on to step 11:
If we divide 80 by 28, we get 2 and a remainder of 24.
The next digit of our result is 2. 
Result so far: 8821.32142
Subtract 56 from 80 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.

Advancing to step 12:
28 goes into 240 8 times with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 8821.321428
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:
160 divided by 28 is 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 8821.3214285
Subtract 140 from 160 to 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:
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: 8821.32142857
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.

The quotient of the division is 8821.32142857, and the remainder is 4e-09.