We're dividing 440873 by 28 
We want to figure out the number of times 440873 can be divided by 28.

On to step 1:
If we divide 4 by 28, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 28

Step 2:
The number 28 fits into 44 1 times, leaving a remainder of 16.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 28 from 44, we get 16.
Grab the next digit (0) from the dividend, add it to 16, then carry on: 160 / 28

On to step 3:
When dividing 160 by 28, we get 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 15.0
If we subtract 140 from 160, we get 20.
Grab the next digit (8) from the dividend, add it to 20, then carry on: 208 / 28

Advancing to step 4:
If we divide 208 by 28, we get 7 and a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 157.0
The remainder is 12 after subtracting 196 from 208.
Bring next digit (7) of the dividend behind the 12 and repeat the process: 127 / 28

Let's proceed to step 5:
28 goes into 127 4 times with a remainder of 15.
Record the quotient 4 as the next digit in the result. 
Result so far: 1574.0
If we subtract 112 from 127, we get 15.
Include the next digit (3) from the dividend after 15, then repeat: 153 / 28

Going ahead to step 6:
28 goes into 153 5 times with a remainder of 13.
The next digit of our result is 5. 
Result so far: 15745.0
Deduct 140 from 153 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
130 divided by 28 is 4 with a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 15745.4
Subtract 112 from 130 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
If we divide 180 by 28, we get 6 and a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 15745.46
Subtracting 168 from 180 leaves us 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.

Going ahead to step 9:
28 can be fit into 120 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 15745.464
The remainder is 8 after subtracting 112 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 10:
80 divided by 28 is 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 15745.4642
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.

Going ahead to step 11:
If we divide 240 by 28, we get 8 and a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 15745.46428
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:
28 goes into 160 5 times with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 15745.464285
Subtracting 140 from 160 leaves us 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.

Step 13:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 15745.4642857
Subtract 196 from 200 to 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.

Going ahead to step 14:
28 goes into 40 1 times with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 15745.46428571
If we subtract 28 from 40, we 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.

In conclusion, the division gives 15745.46428571 with a balance of 1.2e-08.