We look at the division of 205139 by 28 
We're looking to find how many times 28 goes into 205139.

Step 1:
The number 28 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 28

Moving on to step 2:
28 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 20 to get 20.
Include the next digit (5) from the dividend after 20, then repeat: 205 / 28

Moving on to step 3:
If we divide 205 by 28, we get 7 and a remainder of 9.
The next digit of our result is 7. 
Result so far: 7.0
Subtract 196 from 205 to get 9.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 28

Moving on to step 4:
91 divided by 28 is 3 with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 73.0
Deduct 84 from 91 and we're left with 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 28

Advancing to step 5:
When dividing 73 by 28, we get 2 with a remainder of 17.
The next digit of our result is 2. 
Result so far: 732.0
The remainder is 17 after subtracting 56 from 73.
Take the next digit (9) from the dividend and append it to 17, then repeat: 179 / 28

Let's proceed to step 6:
If we divide 179 by 28, we get 6 and a remainder of 11.
Put 6 as the next digit of the answer. 
Result so far: 7326.0
Deduct 168 from 179 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
28 can be fit into 110 3 times, resulting in a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 7326.3
Subtract 84 from 110 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
260 divided by 28 is 9 with a remainder of 8.
The next digit of our result is 9. 
Result so far: 7326.39
Subtract 252 from 260 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.

On to step 9:
If we divide 80 by 28, we get 2 and a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 7326.392
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.

Let's proceed to step 10:
The number 28 fits into 240 8 times, leaving a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 7326.3928
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 11:
If we divide 160 by 28, we get 5 and a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 7326.39285
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.

Advancing to step 12:
28 goes into 200 7 times with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 7326.392857
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.

Advancing to step 13:
28 goes into 40 1 times with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 7326.3928571
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.

Going ahead to step 14:
The number 28 fits into 120 4 times, leaving a remainder of 8.
The next digit of our result is 4. 
Result so far: 7326.39285714
Subtracting 112 from 120 leaves us 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.

In conclusion, the division gives 7326.39285714 with a balance of 8e-09.