423978 ÷ 28 
Our goal is to divide 423978 by 28.

Going ahead to step 1:
4 divided by 28 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (2) from the dividend and append it to 4, then repeat: 42 / 28

Let's proceed to step 2:
If we divide 42 by 28, we get 1 and a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 28 from 42, we get 14.
Fetch the next digit (3) from the dividend, attach it to 14 and continue: 143 / 28

On to step 3:
If we divide 143 by 28, we get 5 and a remainder of 3.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
The remainder is 3 after subtracting 140 from 143.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 28

Moving on to step 4:
28 goes into 39 1 times with a remainder of 11.
The next digit of our result is 1. 
Result so far: 151.0
Subtracting 28 from 39 leaves us with 11.
Include the next digit (7) from the dividend after 11, then repeat: 117 / 28

On to step 5:
117 divided by 28 is 4 with a remainder of 5.
Put 4 as the next digit of the answer. 
Result so far: 1514.0
Subtract 112 from 117 to get 5.
Fetch the next digit (8) from the dividend, attach it to 5 and continue: 58 / 28

Let's proceed to step 6:
If we divide 58 by 28, we get 2 and a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 15142.0
Subtracting 56 from 58 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 7:
The number 28 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 15142.0
If we take 0 away from 20, we end up 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 8:
28 can be fit into 200 7 times, resulting in a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 15142.07
Deduct 196 from 200 and we're left 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 9:
If we divide 40 by 28, we get 1 and a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 15142.071
Subtracting 28 from 40 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.

Let's proceed to step 10:
When dividing 120 by 28, we get 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 15142.0714
If we take 112 away from 120, we end up 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 11:
28 goes into 80 2 times with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 15142.07142
Subtract 56 from 80 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 12:
If we divide 240 by 28, we get 8 and a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 15142.071428
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 13:
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: 15142.0714285
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 14:
When dividing 200 by 28, we get 7 with a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 15142.07142857
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.

In conclusion, the division gives 15142.07142857 with a balance of 4e-09.