We divide 821239 by 28
We want to figure out the number of times 821239 can be divided by 28.

Let's proceed to step 1:
If we divide 8 by 28, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 28

On to step 2:
If we divide 82 by 28, we get 2 and a remainder of 26.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 56 from 82 to get 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 28

On to step 3:
261 divided by 28 is 9 with a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 29.0
The remainder is 9 after subtracting 252 from 261.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 28

On to step 4:
28 goes into 92 3 times with a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 293.0
If we subtract 84 from 92, we get 8.
Bring next digit (3) of the dividend behind the 8 and repeat the process: 83 / 28

Let's proceed to step 5:
83 divided by 28 is 2 with a remainder of 27.
Record the quotient 2 as the next digit in the result. 
Result so far: 2932.0
Subtracting 56 from 83 leaves us with 27.
Include the next digit (9) from the dividend after 27, then repeat: 279 / 28

Going ahead to step 6:
279 divided by 28 is 9 with a remainder of 27.
Use 9 as the next digit of our solution. 
Result so far: 29329.0
The remainder is 27 after subtracting 252 from 279.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
When dividing 270 by 28, we get 9 with a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 29329.9
If we take 252 away from 270, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
If we divide 180 by 28, we get 6 and a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 29329.96
Deduct 168 from 180 and we're left with 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 9:
The number 28 fits into 120 4 times, leaving a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 29329.964
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.

Going ahead to step 10:
If we divide 80 by 28, we get 2 and a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 29329.9642
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.

Moving on to step 11:
240 divided by 28 is 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 29329.96428
If we take 224 away from 240, we end up 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.

On to step 12:
If we divide 160 by 28, we get 5 and a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 29329.964285
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 13:
When dividing 200 by 28, we get 7 with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 29329.9642857
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.

Step 14:
If we divide 40 by 28, we get 1 and a remainder of 12.
The next digit of our result is 1. 
Result so far: 29329.96428571
Deduct 28 from 40 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

After the division, we end up with 29329.96428571 and a remainder of 1.2e-08.