We look at the division of 352139 by 28 
We want to figure out the number of times 352139 can be divided by 28.

Moving on to step 1:
When dividing 3 by 28, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 28

On to step 2:
28 can be fit into 35 1 times, resulting in a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 28 from 35 to get 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 28

Let's proceed to step 3:
28 can be fit into 72 2 times, resulting in a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
The remainder is 16 after subtracting 56 from 72.
Fetch the next digit (1) from the dividend, attach it to 16 and continue: 161 / 28

Going ahead to step 4:
The number 28 fits into 161 5 times, leaving a remainder of 21.
The next digit of our result is 5. 
Result so far: 125.0
Deduct 140 from 161 and we're left with 21.
Include the next digit (3) from the dividend after 21, then repeat: 213 / 28

Let's proceed to step 5:
28 goes into 213 7 times with a remainder of 17.
Use 7 as the next digit of our solution. 
Result so far: 1257.0
Deduct 196 from 213 and we're left with 17.
Grab the next digit (9) from the dividend, add it to 17, then carry on: 179 / 28

On to step 6:
When dividing 179 by 28, we get 6 with a remainder of 11.
Use 6 as the next digit of our solution. 
Result so far: 12576.0
Subtracting 168 from 179 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 7:
110 divided by 28 is 3 with a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 12576.3
Subtract 84 from 110 to get 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:
28 can be fit into 260 9 times, resulting in a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 12576.39
Subtract 252 from 260 to 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.

Let's proceed to step 9:
80 divided by 28 is 2 with a remainder of 24.
The next digit of our result is 2. 
Result so far: 12576.392
The remainder is 24 after subtracting 56 from 80.
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 10:
When dividing 240 by 28, we get 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 12576.3928
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.

Moving 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: 12576.39285
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.

Going ahead to step 12:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 12576.392857
Deduct 196 from 200 and we're left 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.

On to step 13:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 12576.3928571
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 14:
120 divided by 28 is 4 with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 12576.39285714
Subtract 112 from 120 to 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 12576.39285714 with a balance of 8e-09.