We look at the division of 312675 by 28 
Our goal is to divide 312675 by 28.

On to step 1:
3 divided by 28 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 28

Going ahead to step 2:
28 goes into 31 1 times with a remainder of 3.
The next digit of our result is 1. 
Result so far: 1.0
If we take 28 away from 31, we end up with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 28

On to step 3:
The number 28 fits into 32 1 times, leaving a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
If we take 28 away from 32, we end up with 4.
Grab the next digit (6) from the dividend, add it to 4, then carry on: 46 / 28

Going ahead to step 4:
46 divided by 28 is 1 with a remainder of 18.
The number 1 becomes the next digit in our result. 
Result so far: 111.0
Subtracting 28 from 46 leaves us with 18.
Append the next digit (7) from the dividend to 18 and continue with: 187 / 28

Advancing to step 5:
28 goes into 187 6 times with a remainder of 19.
Put 6 as the next digit of the answer. 
Result so far: 1116.0
Subtracting 168 from 187 leaves us with 19.
Fetch the next digit (5) from the dividend, attach it to 19 and continue: 195 / 28

Let's proceed to step 6:
195 divided by 28 is 6 with a remainder of 27.
The next digit of our result is 6. 
Result so far: 11166.0
Subtract 168 from 195 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 7:
If we divide 270 by 28, we get 9 and a remainder of 18.
Write down 9 as next digit of the result. 
Result so far: 11166.9
The remainder is 18 after subtracting 252 from 270.
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:
When dividing 180 by 28, we get 6 with a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 11166.96
Subtract 168 from 180 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:
28 goes into 120 4 times with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 11166.964
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.

Let's proceed to step 10:
28 goes into 80 2 times with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 11166.9642
If we subtract 56 from 80, we 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.

Going ahead to step 11:
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: 11166.96428
Deduct 224 from 240 and we're left 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:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 11166.964285
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.

Going ahead to step 13:
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: 11166.9642857
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.

Going ahead to step 14:
When dividing 40 by 28, we get 1 with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 11166.96428571
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.

The final outcome is 11166.96428571, with a leftover of 1.2e-08.