28165486 ÷ 900 
We want to figure out the number of times 28165486 can be divided by 900.

Step 1:
900 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 900

On to step 2:
900 goes into 28 0 times with a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 28, we end up with 28.
Bring next digit (1) of the dividend behind the 28 and repeat the process: 281 / 900

Step 3:
When dividing 281 by 900, we get 0 with a remainder of 281.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 281, we end up with 281.
Bring next digit (6) of the dividend behind the 281 and repeat the process: 2816 / 900

Advancing to step 4:
2816 divided by 900 is 3 with a remainder of 116.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 2700 from 2816 to get 116.
Fetch the next digit (5) from the dividend, attach it to 116 and continue: 1165 / 900

Step 5:
If we divide 1165 by 900, we get 1 and a remainder of 265.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Subtracting 900 from 1165 leaves us with 265.
Take the next digit (4) from the dividend and append it to 265, then repeat: 2654 / 900

Step 6:
900 can be fit into 2654 2 times, resulting in a remainder of 854.
Record the quotient 2 as the next digit in the result. 
Result so far: 312.0
Deduct 1800 from 2654 and we're left with 854.
Bring next digit (8) of the dividend behind the 854 and repeat the process: 8548 / 900

Let's proceed to step 7:
When dividing 8548 by 900, we get 9 with a remainder of 448.
Record the quotient 9 as the next digit in the result. 
Result so far: 3129.0
Subtract 8100 from 8548 to get 448.
Bring next digit (6) of the dividend behind the 448 and repeat the process: 4486 / 900

Moving on to step 8:
4486 divided by 900 is 4 with a remainder of 886.
Write down 4 as next digit of the result. 
Result so far: 31294.0
The remainder is 886 after subtracting 3600 from 4486.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8860, and continue the process.

Moving on to step 9:
If we divide 8860 by 900, we get 9 and a remainder of 760.
The number 9 becomes the next digit in our result. 
Result so far: 31294.9
The remainder is 760 after subtracting 8100 from 8860.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7600, and continue the process.

Step 10:
The number 900 fits into 7600 8 times, leaving a remainder of 400.
Record the quotient 8 as the next digit in the result. 
Result so far: 31294.98
If we take 7200 away from 7600, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

On to step 11:
4000 divided by 900 is 4 with a remainder of 400.
The number 4 becomes the next digit in our result. 
Result so far: 31294.984
If we subtract 3600 from 4000, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Step 12:
4000 divided by 900 is 4 with a remainder of 400.
Use 4 as the next digit of our solution. 
Result so far: 31294.9844
If we subtract 3600 from 4000, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

In conclusion, the division gives 31294.9844 with a balance of 0.004.