We're dividing 361671 by 28 
We want to figure out the number of times 361671 can be divided by 28.

Going ahead to step 1:
28 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (6) from the dividend, attach it to 3 and continue: 36 / 28

Advancing to step 2:
The number 28 fits into 36 1 times, leaving a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 28 away from 36, we end up with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 28

Moving on to step 3:
The number 28 fits into 81 2 times, leaving a remainder of 25.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtract 56 from 81 to get 25.
Fetch the next digit (6) from the dividend, attach it to 25 and continue: 256 / 28

Advancing to step 4:
256 divided by 28 is 9 with a remainder of 4.
The next digit of our result is 9. 
Result so far: 129.0
Subtracting 252 from 256 leaves us with 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 28

On to step 5:
If we divide 47 by 28, we get 1 and a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 1291.0
Subtracting 28 from 47 leaves us with 19.
Include the next digit (1) from the dividend after 19, then repeat: 191 / 28

Step 6:
If we divide 191 by 28, we get 6 and a remainder of 23.
Use 6 as the next digit of our solution. 
Result so far: 12916.0
Subtracting 168 from 191 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 7:
28 can be fit into 230 8 times, resulting in a remainder of 6.
The number 8 becomes the next digit in our result. 
Result so far: 12916.8
If we subtract 224 from 230, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 8:
When dividing 60 by 28, we get 2 with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 12916.82
Subtracting 56 from 60 leaves us 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.

Going ahead to step 9:
40 divided by 28 is 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 12916.821
Deduct 28 from 40 and we're left 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.

Step 10:
120 divided by 28 is 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 12916.8214
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.

Let's proceed to step 11:
The number 28 fits into 80 2 times, leaving a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 12916.82142
If we take 56 away from 80, we end up 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 12:
If we divide 240 by 28, we get 8 and a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 12916.821428
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.

Moving on to step 13:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 12916.8214285
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.

Moving on to step 14:
When dividing 200 by 28, we get 7 with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 12916.82142857
If we take 196 away from 200, 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.

The final outcome is 12916.82142857, with a leftover of 4e-09.