We look at the division of 172923 by 28 
We want to divide 172923 by 28.

Advancing to step 1:
28 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 28

Advancing to step 2:
28 goes into 17 0 times with a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 17, we end up with 17.
Take the next digit (2) from the dividend and append it to 17, then repeat: 172 / 28

Let's proceed to step 3:
When dividing 172 by 28, we get 6 with a remainder of 4.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
Subtract 168 from 172 to get 4.
Fetch the next digit (9) from the dividend, attach it to 4 and continue: 49 / 28

On to step 4:
If we divide 49 by 28, we get 1 and a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 61.0
Subtracting 28 from 49 leaves us with 21.
Grab the next digit (2) from the dividend, add it to 21, then carry on: 212 / 28

Step 5:
212 divided by 28 is 7 with a remainder of 16.
The next digit of our result is 7. 
Result so far: 617.0
If we subtract 196 from 212, we get 16.
Include the next digit (3) from the dividend after 16, then repeat: 163 / 28

Going ahead to step 6:
28 can be fit into 163 5 times, resulting in a remainder of 23.
Record the quotient 5 as the next digit in the result. 
Result so far: 6175.0
Deduct 140 from 163 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 7:
230 divided by 28 is 8 with a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 6175.8
If we take 224 away from 230, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 8:
If we divide 60 by 28, we get 2 and a remainder of 4.
The next digit of our result is 2. 
Result so far: 6175.82
Subtracting 56 from 60 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 9:
28 goes into 40 1 times with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 6175.821
Deduct 28 from 40 and we're left 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.

Step 10:
When dividing 120 by 28, we get 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 6175.8214
Deduct 112 from 120 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 11:
28 goes into 80 2 times with a remainder of 24.
The next digit of our result is 2. 
Result so far: 6175.82142
If we take 56 away from 80, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 12:
28 goes into 240 8 times with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 6175.821428
The remainder is 16 after subtracting 224 from 240.
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 13:
The number 28 fits into 160 5 times, leaving a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 6175.8214285
The remainder is 20 after subtracting 140 from 160.
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 14:
When dividing 200 by 28, we get 7 with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 6175.82142857
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.

The quotient of the division is 6175.82142857, and the remainder is 4e-09.