We look at the division of 375440 by 28 
Let's see how many times 28 fits into 375440.

Moving on to step 1:
28 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (7) from the dividend after 3, then repeat: 37 / 28

On to step 2:
The number 28 fits into 37 1 times, leaving a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 28 away from 37, we end up with 9.
Append the next digit (5) from the dividend to 9 and continue with: 95 / 28

Going ahead to step 3:
28 goes into 95 3 times with a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 84 from 95 to get 11.
Fetch the next digit (4) from the dividend, attach it to 11 and continue: 114 / 28

Step 4:
28 goes into 114 4 times with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 134.0
Subtracting 112 from 114 leaves us with 2.
Include the next digit (4) from the dividend after 2, then repeat: 24 / 28

Going ahead to step 5:
28 goes into 24 0 times with a remainder of 24.
Write down 0 as next digit of the result. 
Result so far: 1340.0
Deduct 0 from 24 and we're left with 24.
Fetch the next digit (0) from the dividend, attach it to 24 and continue: 240 / 28

Step 6:
When dividing 240 by 28, we get 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 13408.0
If we subtract 224 from 240, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 7:
When dividing 160 by 28, we get 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 13408.5
If we take 140 away from 160, we end up 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.

Step 8:
When dividing 200 by 28, we get 7 with a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 13408.57
Subtracting 196 from 200 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 can be fit into 40 1 times, resulting in a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 13408.571
If we subtract 28 from 40, 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.

Advancing to step 10:
If we divide 120 by 28, we get 4 and a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 13408.5714
If we take 112 away from 120, we end up 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: 13408.57142
Subtracting 56 from 80 leaves us 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.

On to step 12:
If we divide 240 by 28, we get 8 and a remainder of 16.
The next digit of our result is 8. 
Result so far: 13408.571428
Subtracting 224 from 240 leaves us 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.

Moving on to step 13:
When dividing 160 by 28, we get 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 13408.5714285
If we subtract 140 from 160, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
200 divided by 28 is 7 with a remainder of 4.
The next digit of our result is 7. 
Result so far: 13408.57142857
If we subtract 196 from 200, we 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.

In conclusion, the division gives 13408.57142857 with a balance of 4e-09.