521647 ÷ 28 
We're looking to find how many times 28 goes into 521647.

Step 1:
28 goes into 5 0 times with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 28

Moving on to step 2:
28 can be fit into 52 1 times, resulting in a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 28 away from 52, we end up with 24.
Include the next digit (1) from the dividend after 24, then repeat: 241 / 28

Going ahead to step 3:
241 divided by 28 is 8 with a remainder of 17.
Put 8 as the next digit of the answer. 
Result so far: 18.0
If we subtract 224 from 241, we get 17.
Append the next digit (6) from the dividend to 17 and continue with: 176 / 28

Going ahead to step 4:
176 divided by 28 is 6 with a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 186.0
If we take 168 away from 176, we end up with 8.
Take the next digit (4) from the dividend and append it to 8, then repeat: 84 / 28

Step 5:
28 can be fit into 84 3 times, resulting in a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 1863.0
The remainder is 0 after subtracting 84 from 84.
Take the next digit (7) from the dividend and append it to 0, then repeat: 7 / 28

Moving on to step 6:
When dividing 7 by 28, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 18630.0
If we take 0 away from 7, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
28 can be fit into 70 2 times, resulting in a remainder of 14.
The next digit of our result is 2. 
Result so far: 18630.2
Deduct 56 from 70 and we're left with 14.
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 8:
28 can be fit into 140 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 18630.25
Deduct 140 from 140 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.

Moving on to step 9:
If we divide 0 by 28, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 18630.25
If we take 0 away from 0, we end up 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.

Moving on to step 10:
28 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18630.25
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.

After the division, we end up with 18630.25 and a remainder of 0.0.