We divide 99523 by 28
We want to divide 99523 by 28.

Step 1:
9 divided by 28 is 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 28

On to step 2:
If we divide 99 by 28, we get 3 and a remainder of 15.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 84 from 99 and we're left with 15.
Take the next digit (5) from the dividend and append it to 15, then repeat: 155 / 28

Moving on to step 3:
155 divided by 28 is 5 with a remainder of 15.
Use 5 as the next digit of our solution. 
Result so far: 35.0
If we subtract 140 from 155, we get 15.
Take the next digit (2) from the dividend and append it to 15, then repeat: 152 / 28

Going ahead to step 4:
When dividing 152 by 28, we get 5 with a remainder of 12.
Use 5 as the next digit of our solution. 
Result so far: 355.0
The remainder is 12 after subtracting 140 from 152.
Take the next digit (3) from the dividend and append it to 12, then repeat: 123 / 28

Let's proceed to step 5:
When dividing 123 by 28, we get 4 with a remainder of 11.
The number 4 becomes the next digit in our result. 
Result so far: 3554.0
Subtract 112 from 123 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 6:
28 can be fit into 110 3 times, resulting in a remainder of 26.
Record the quotient 3 as the next digit in the result. 
Result so far: 3554.3
Subtract 84 from 110 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 7:
28 can be fit into 260 9 times, resulting in a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 3554.39
The remainder is 8 after subtracting 252 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 8:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 3554.392
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.

Advancing to step 9:
240 divided by 28 is 8 with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 3554.3928
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.

Going ahead to step 10:
160 divided by 28 is 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 3554.39285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 11:
When dividing 200 by 28, we get 7 with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 3554.392857
Subtract 196 from 200 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 12:
When dividing 40 by 28, we get 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 3554.3928571
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.

On to step 13:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 3554.39285714
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.

After the division, we end up with 3554.39285714 and a remainder of 8e-09.