We look at the division of 300954 by 28 
We want to divide 300954 by 28.

Going ahead to step 1:
28 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 28

Moving on to step 2:
28 can be fit into 30 1 times, resulting in a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 28 from 30 and we're left with 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 28

Advancing to step 3:
28 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 10.0
If we subtract 0 from 20, we get 20.
Bring next digit (9) of the dividend behind the 20 and repeat the process: 209 / 28

Let's proceed to step 4:
The number 28 fits into 209 7 times, leaving a remainder of 13.
Write down 7 as next digit of the result. 
Result so far: 107.0
If we take 196 away from 209, we end up with 13.
Take the next digit (5) from the dividend and append it to 13, then repeat: 135 / 28

Advancing to step 5:
When dividing 135 by 28, we get 4 with a remainder of 23.
The next digit of our result is 4. 
Result so far: 1074.0
If we take 112 away from 135, we end up with 23.
Append the next digit (4) from the dividend to 23 and continue with: 234 / 28

Advancing to step 6:
28 can be fit into 234 8 times, resulting in a remainder of 10.
The next digit of our result is 8. 
Result so far: 10748.0
If we take 224 away from 234, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 7:
When dividing 100 by 28, we get 3 with a remainder of 16.
The number 3 becomes the next digit in our result. 
Result so far: 10748.3
Subtract 84 from 100 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.

Step 8:
If we divide 160 by 28, we get 5 and a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 10748.35
If we take 140 away from 160, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 10748.357
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.

Going ahead to step 10:
When dividing 40 by 28, we get 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 10748.3571
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.

Going ahead to step 11:
28 goes into 120 4 times with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 10748.35714
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.

On to step 12:
28 goes into 80 2 times with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 10748.357142
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.

Going ahead to step 13:
If we divide 240 by 28, we get 8 and a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 10748.3571428
If we take 224 away from 240, we end up 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.

Going ahead to step 14:
When dividing 160 by 28, we get 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 10748.35714285
Subtracting 140 from 160 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 10748.35714285 and a remainder of 2e-08.