We look at the division of 946797 by 28 
We want to figure out the number of times 946797 can be divided by 28.

Going ahead to step 1:
The number 28 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 28

Advancing to step 2:
28 goes into 94 3 times with a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 3.0
The remainder is 10 after subtracting 84 from 94.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 28

Advancing to step 3:
28 goes into 106 3 times with a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 33.0
The remainder is 22 after subtracting 84 from 106.
Fetch the next digit (7) from the dividend, attach it to 22 and continue: 227 / 28

On to step 4:
The number 28 fits into 227 8 times, leaving a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 338.0
If we subtract 224 from 227, we get 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 28

Advancing to step 5:
If we divide 39 by 28, we get 1 and a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 3381.0
The remainder is 11 after subtracting 28 from 39.
Bring next digit (7) of the dividend behind the 11 and repeat the process: 117 / 28

Moving on to step 6:
28 can be fit into 117 4 times, resulting in a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 33814.0
If we subtract 112 from 117, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 7:
When dividing 50 by 28, we get 1 with a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 33814.1
Subtract 28 from 50 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 8:
The number 28 fits into 220 7 times, leaving a remainder of 24.
Use 7 as the next digit of our solution. 
Result so far: 33814.17
Deduct 196 from 220 and we're left 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.

Let's proceed to step 9:
240 divided by 28 is 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 33814.178
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.

Advancing to step 10:
If we divide 160 by 28, we get 5 and a remainder of 20.
The next digit of our result is 5. 
Result so far: 33814.1785
If we subtract 140 from 160, we 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.

On to step 11:
If we divide 200 by 28, we get 7 and a remainder of 4.
The next digit of our result is 7. 
Result so far: 33814.17857
Subtracting 196 from 200 leaves us 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 12:
When dividing 40 by 28, we get 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 33814.178571
Subtract 28 from 40 to 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 13:
When dividing 120 by 28, we get 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 33814.1785714
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.

Step 14:
28 goes into 80 2 times with a remainder of 24.
The next digit of our result is 2. 
Result so far: 33814.17857142
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.

The final outcome is 33814.17857142, with a leftover of 2.4e-08.