We're dividing 517342 by 28 
We want to figure out the number of times 517342 can be divided by 28.

Advancing to step 1:
28 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 28

Let's proceed to step 2:
The number 28 fits into 51 1 times, leaving a remainder of 23.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 23 after subtracting 28 from 51.
Append the next digit (7) from the dividend to 23 and continue with: 237 / 28

On to step 3:
237 divided by 28 is 8 with a remainder of 13.
Write down 8 as next digit of the result. 
Result so far: 18.0
If we subtract 224 from 237, we get 13.
Take the next digit (3) from the dividend and append it to 13, then repeat: 133 / 28

Step 4:
133 divided by 28 is 4 with a remainder of 21.
The next digit of our result is 4. 
Result so far: 184.0
Subtract 112 from 133 to get 21.
Append the next digit (4) from the dividend to 21 and continue with: 214 / 28

Moving on to step 5:
If we divide 214 by 28, we get 7 and a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 1847.0
Subtract 196 from 214 to get 18.
Take the next digit (2) from the dividend and append it to 18, then repeat: 182 / 28

Moving on to step 6:
28 goes into 182 6 times with a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 18476.0
The remainder is 14 after subtracting 168 from 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 7:
The number 28 fits into 140 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 18476.5
Subtracting 140 from 140 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
When dividing 0 by 28, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 18476.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
If we divide 0 by 28, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 18476.5
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 18476.5 with a remaining 0.0.