239194 ÷ 28 
We want to divide 239194 by 28.

Going ahead to step 1:
The number 28 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 28

On to step 2:
If we divide 23 by 28, we get 0 and a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Fetch the next digit (9) from the dividend, attach it to 23 and continue: 239 / 28

On to step 3:
When dividing 239 by 28, we get 8 with a remainder of 15.
The next digit of our result is 8. 
Result so far: 8.0
Subtract 224 from 239 to get 15.
Append the next digit (1) from the dividend to 15 and continue with: 151 / 28

Let's proceed to step 4:
28 can be fit into 151 5 times, resulting in a remainder of 11.
Write down 5 as next digit of the result. 
Result so far: 85.0
Subtracting 140 from 151 leaves us with 11.
Grab the next digit (9) from the dividend, add it to 11, then carry on: 119 / 28

Step 5:
28 can be fit into 119 4 times, resulting in a remainder of 7.
Write down 4 as next digit of the result. 
Result so far: 854.0
Subtract 112 from 119 to get 7.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 28

Let's proceed to step 6:
28 goes into 74 2 times with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 8542.0
The remainder is 18 after subtracting 56 from 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 7:
When dividing 180 by 28, we get 6 with a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 8542.6
If we subtract 168 from 180, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 8:
When dividing 120 by 28, we get 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 8542.64
The remainder is 8 after subtracting 112 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 9:
If we divide 80 by 28, we get 2 and a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 8542.642
If we subtract 56 from 80, we 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.

Advancing to step 10:
If we divide 240 by 28, we get 8 and a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 8542.6428
Deduct 224 from 240 and we're left 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.

On to step 11:
28 goes into 160 5 times with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 8542.64285
Deduct 140 from 160 and we're left 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.

Advancing to step 12:
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: 8542.642857
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.

Moving on to step 13:
If we divide 40 by 28, we get 1 and a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 8542.6428571
Subtracting 28 from 40 leaves us 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.

Let's proceed to step 14:
120 divided by 28 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 8542.64285714
If we subtract 112 from 120, we 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.

In conclusion, the division gives 8542.64285714 with a balance of 8e-09.