978382 ÷ 28 
We want to figure out the number of times 978382 can be divided by 28.

Moving on to step 1:
9 divided by 28 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 28

Going ahead to step 2:
28 goes into 97 3 times with a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 84 from 97 to get 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 28

Going ahead to step 3:
If we divide 138 by 28, we get 4 and a remainder of 26.
The next digit of our result is 4. 
Result so far: 34.0
Subtract 112 from 138 to get 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 28

Going ahead to step 4:
If we divide 263 by 28, we get 9 and a remainder of 11.
Record the quotient 9 as the next digit in the result. 
Result so far: 349.0
Subtract 252 from 263 to get 11.
Append the next digit (8) from the dividend to 11 and continue with: 118 / 28

Step 5:
118 divided by 28 is 4 with a remainder of 6.
Record the quotient 4 as the next digit in the result. 
Result so far: 3494.0
The remainder is 6 after subtracting 112 from 118.
Grab the next digit (2) from the dividend, add it to 6, then carry on: 62 / 28

Step 6:
The number 28 fits into 62 2 times, leaving a remainder of 6.
Use 2 as the next digit of our solution. 
Result so far: 34942.0
The remainder is 6 after subtracting 56 from 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
60 divided by 28 is 2 with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 34942.2
If we take 56 away from 60, we end up 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.

Advancing to step 8:
40 divided by 28 is 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 34942.21
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 9:
If we divide 120 by 28, we get 4 and a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 34942.214
Subtract 112 from 120 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 10:
28 goes into 80 2 times with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 34942.2142
Deduct 56 from 80 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.

Step 11:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 34942.21428
Subtracting 224 from 240 leaves us 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.

Going ahead to step 12:
160 divided by 28 is 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 34942.214285
Deduct 140 from 160 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 13:
28 goes into 200 7 times with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 34942.2142857
The remainder is 4 after subtracting 196 from 200.
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 14:
28 can be fit into 40 1 times, resulting in a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 34942.21428571
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 34942.21428571 with a balance of 1.2e-08.