We look at the division of 28014613 by 854 
We want to divide 28014613 by 854.

Let's proceed to step 1:
When dividing 2 by 854, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 854

On to step 2:
If we divide 28 by 854, we get 0 and a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Bring next digit (0) of the dividend behind the 28 and repeat the process: 280 / 854

On to step 3:
854 goes into 280 0 times with a remainder of 280.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 280, we end up with 280.
Take the next digit (1) from the dividend and append it to 280, then repeat: 2801 / 854

Let's proceed to step 4:
When dividing 2801 by 854, we get 3 with a remainder of 239.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 2562 from 2801, we get 239.
Append the next digit (4) from the dividend to 239 and continue with: 2394 / 854

On to step 5:
If we divide 2394 by 854, we get 2 and a remainder of 686.
The next digit of our result is 2. 
Result so far: 32.0
Deduct 1708 from 2394 and we're left with 686.
Append the next digit (6) from the dividend to 686 and continue with: 6866 / 854

Step 6:
854 goes into 6866 8 times with a remainder of 34.
Write down 8 as next digit of the result. 
Result so far: 328.0
If we subtract 6832 from 6866, we get 34.
Append the next digit (1) from the dividend to 34 and continue with: 341 / 854

Moving on to step 7:
When dividing 341 by 854, we get 0 with a remainder of 341.
Write down 0 as next digit of the result. 
Result so far: 3280.0
If we subtract 0 from 341, we get 341.
Grab the next digit (3) from the dividend, add it to 341, then carry on: 3413 / 854

Going ahead to step 8:
854 can be fit into 3413 3 times, resulting in a remainder of 851.
The next digit of our result is 3. 
Result so far: 32803.0
The remainder is 851 after subtracting 2562 from 3413.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8510, and continue the process.

Advancing to step 9:
8510 divided by 854 is 9 with a remainder of 824.
Record the quotient 9 as the next digit in the result. 
Result so far: 32803.9
The remainder is 824 after subtracting 7686 from 8510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8240, and continue the process.

Step 10:
The number 854 fits into 8240 9 times, leaving a remainder of 554.
The number 9 becomes the next digit in our result. 
Result so far: 32803.99
Subtract 7686 from 8240 to get 554.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5540, and continue the process.

The final outcome is 32803.99, with a leftover of 0.554.