We're dividing 28947321 by 300 
Our goal is to divide 28947321 by 300.

On to step 1:
The number 300 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 300

Going ahead to step 2:
28 divided by 300 is 0 with 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.
Include the next digit (9) from the dividend after 28, then repeat: 289 / 300

Step 3:
If we divide 289 by 300, we get 0 and a remainder of 289.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 289 to get 289.
Append the next digit (4) from the dividend to 289 and continue with: 2894 / 300

Step 4:
300 can be fit into 2894 9 times, resulting in a remainder of 194.
Write down 9 as next digit of the result. 
Result so far: 9.0
The remainder is 194 after subtracting 2700 from 2894.
Append the next digit (7) from the dividend to 194 and continue with: 1947 / 300

On to step 5:
The number 300 fits into 1947 6 times, leaving a remainder of 147.
Write down 6 as next digit of the result. 
Result so far: 96.0
Subtracting 1800 from 1947 leaves us with 147.
Append the next digit (3) from the dividend to 147 and continue with: 1473 / 300

Moving on to step 6:
The number 300 fits into 1473 4 times, leaving a remainder of 273.
Put 4 as the next digit of the answer. 
Result so far: 964.0
Subtract 1200 from 1473 to get 273.
Append the next digit (2) from the dividend to 273 and continue with: 2732 / 300

On to step 7:
When dividing 2732 by 300, we get 9 with a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 9649.0
If we take 2700 away from 2732, we end up with 32.
Bring next digit (1) of the dividend behind the 32 and repeat the process: 321 / 300

Step 8:
When dividing 321 by 300, we get 1 with a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 96491.0
Deduct 300 from 321 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 9:
The number 300 fits into 210 0 times, leaving a remainder of 210.
Put 0 as the next digit of the answer. 
Result so far: 96491.0
The remainder is 210 after subtracting 0 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Advancing to step 10:
2100 divided by 300 is 7 with a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 96491.07
Deduct 2100 from 2100 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
0 divided by 300 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 96491.07
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 12:
300 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 96491.07
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 96491.07, with a leftover of 0.0.