We're dividing 28458421 by 326 
Let's see how many times 326 fits into 28458421.

Advancing to step 1:
2 divided by 326 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 326

On to step 2:
326 goes into 28 0 times with a remainder of 28.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Include the next digit (4) from the dividend after 28, then repeat: 284 / 326

Step 3:
The number 326 fits into 284 0 times, leaving a remainder of 284.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 284, we get 284.
Append the next digit (5) from the dividend to 284 and continue with: 2845 / 326

Step 4:
The number 326 fits into 2845 8 times, leaving a remainder of 237.
The next digit of our result is 8. 
Result so far: 8.0
If we subtract 2608 from 2845, we get 237.
Take the next digit (8) from the dividend and append it to 237, then repeat: 2378 / 326

On to step 5:
When dividing 2378 by 326, we get 7 with a remainder of 96.
Put 7 as the next digit of the answer. 
Result so far: 87.0
If we subtract 2282 from 2378, we get 96.
Grab the next digit (4) from the dividend, add it to 96, then carry on: 964 / 326

On to step 6:
964 divided by 326 is 2 with a remainder of 312.
Record the quotient 2 as the next digit in the result. 
Result so far: 872.0
Subtract 652 from 964 to get 312.
Include the next digit (2) from the dividend after 312, then repeat: 3122 / 326

Let's proceed to step 7:
3122 divided by 326 is 9 with a remainder of 188.
Put 9 as the next digit of the answer. 
Result so far: 8729.0
If we take 2934 away from 3122, we end up with 188.
Append the next digit (1) from the dividend to 188 and continue with: 1881 / 326

Let's proceed to step 8:
When dividing 1881 by 326, we get 5 with a remainder of 251.
The number 5 becomes the next digit in our result. 
Result so far: 87295.0
If we subtract 1630 from 1881, we get 251.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2510, and continue the process.

Let's proceed to step 9:
326 can be fit into 2510 7 times, resulting in a remainder of 228.
The number 7 becomes the next digit in our result. 
Result so far: 87295.7
Deduct 2282 from 2510 and we're left with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Let's proceed to step 10:
326 goes into 2280 6 times with a remainder of 324.
The number 6 becomes the next digit in our result. 
Result so far: 87295.76
Subtracting 1956 from 2280 leaves us with 324.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

Moving on to step 11:
326 goes into 3240 9 times with a remainder of 306.
Use 9 as the next digit of our solution. 
Result so far: 87295.769
If we subtract 2934 from 3240, we get 306.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3060, and continue the process.

On to step 12:
The number 326 fits into 3060 9 times, leaving a remainder of 126.
Use 9 as the next digit of our solution. 
Result so far: 87295.7699
Deduct 2934 from 3060 and we're left with 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Our division results in 87295.7699 with a remaining 0.00126.