We look at the division of 946061 by 28 
We want to divide 946061 by 28.

Let's proceed to step 1:
If we divide 9 by 28, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 28

Step 2:
If we divide 94 by 28, we get 3 and a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 84 from 94 leaves us with 10.
Grab the next digit (6) from the dividend, add it to 10, then carry on: 106 / 28

Moving on to step 3:
If we divide 106 by 28, we get 3 and a remainder of 22.
The next digit of our result is 3. 
Result so far: 33.0
Subtracting 84 from 106 leaves us with 22.
Append the next digit (0) from the dividend to 22 and continue with: 220 / 28

Advancing to step 4:
28 goes into 220 7 times with a remainder of 24.
The number 7 becomes the next digit in our result. 
Result so far: 337.0
If we subtract 196 from 220, we get 24.
Bring next digit (6) of the dividend behind the 24 and repeat the process: 246 / 28

Let's proceed to step 5:
The number 28 fits into 246 8 times, leaving a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 3378.0
Subtract 224 from 246 to get 22.
Include the next digit (1) from the dividend after 22, then repeat: 221 / 28

On to step 6:
28 goes into 221 7 times with a remainder of 25.
Use 7 as the next digit of our solution. 
Result so far: 33787.0
Subtracting 196 from 221 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 7:
The number 28 fits into 250 8 times, leaving a remainder of 26.
The number 8 becomes the next digit in our result. 
Result so far: 33787.8
Subtracting 224 from 250 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 8:
When dividing 260 by 28, we get 9 with a remainder of 8.
The next digit of our result is 9. 
Result so far: 33787.89
Subtracting 252 from 260 leaves us 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.

Advancing to step 9:
28 goes into 80 2 times with a remainder of 24.
The next digit of our result is 2. 
Result so far: 33787.892
Subtract 56 from 80 to 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:
240 divided by 28 is 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 33787.8928
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 11:
The number 28 fits into 160 5 times, leaving a remainder of 20.
The next digit of our result is 5. 
Result so far: 33787.89285
Subtract 140 from 160 to 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.

Moving on to step 12:
If we divide 200 by 28, we get 7 and a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 33787.892857
If we take 196 away from 200, we end up 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 13:
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: 33787.8928571
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.

Let's proceed to step 14:
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: 33787.89285714
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.

The final result is 33787.89285714 with a remainder of 8e-09.