We look at the division of 352054 by 28 
We want to divide 352054 by 28.

Advancing to step 1:
The number 28 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 28

Step 2:
28 can be fit into 35 1 times, resulting in a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 28 away from 35, we end up with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 28

Going ahead to step 3:
72 divided by 28 is 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtract 56 from 72 to get 16.
Fetch the next digit (0) from the dividend, attach it to 16 and continue: 160 / 28

Going ahead to step 4:
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: 125.0
Deduct 140 from 160 and we're left with 20.
Bring next digit (5) of the dividend behind the 20 and repeat the process: 205 / 28

Moving on to step 5:
28 goes into 205 7 times with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 1257.0
Deduct 196 from 205 and we're left with 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 28

Going ahead to step 6:
28 can be fit into 94 3 times, resulting in a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 12573.0
The remainder is 10 after subtracting 84 from 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
28 can be fit into 100 3 times, resulting in a remainder of 16.
The next digit of our result is 3. 
Result so far: 12573.3
The remainder is 16 after subtracting 84 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 8:
If we divide 160 by 28, we get 5 and a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 12573.35
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.

Advancing to step 9:
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: 12573.357
If we subtract 196 from 200, we 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.

On to step 10:
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: 12573.3571
If we take 28 away from 40, we end up 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.
The number 4 becomes the next digit in our result. 
Result so far: 12573.35714
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.

Advancing to step 12:
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: 12573.357142
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.

Let's proceed to step 13:
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: 12573.3571428
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.

Let's proceed to step 14:
If we divide 160 by 28, we get 5 and a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 12573.35714285
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.

The quotient of the division is 12573.35714285, and the remainder is 2e-08.