We look at the division of 28656976 by 239 
We want to divide 28656976 by 239.

On to step 1:
239 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 239

Going ahead to step 2:
The number 239 fits into 28 0 times, leaving a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 28 and we're left with 28.
Include the next digit (6) from the dividend after 28, then repeat: 286 / 239

Let's proceed to step 3:
286 divided by 239 is 1 with a remainder of 47.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 239 from 286 and we're left with 47.
Fetch the next digit (5) from the dividend, attach it to 47 and continue: 475 / 239

Going ahead to step 4:
The number 239 fits into 475 1 times, leaving a remainder of 236.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
If we subtract 239 from 475, we get 236.
Bring next digit (6) of the dividend behind the 236 and repeat the process: 2366 / 239

On to step 5:
The number 239 fits into 2366 9 times, leaving a remainder of 215.
The number 9 becomes the next digit in our result. 
Result so far: 119.0
Subtracting 2151 from 2366 leaves us with 215.
Include the next digit (9) from the dividend after 215, then repeat: 2159 / 239

Let's proceed to step 6:
When dividing 2159 by 239, we get 9 with a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 1199.0
Subtract 2151 from 2159 to get 8.
Take the next digit (7) from the dividend and append it to 8, then repeat: 87 / 239

Going ahead to step 7:
239 can be fit into 87 0 times, resulting in a remainder of 87.
Use 0 as the next digit of our solution. 
Result so far: 11990.0
Deduct 0 from 87 and we're left with 87.
Fetch the next digit (6) from the dividend, attach it to 87 and continue: 876 / 239

On to step 8:
The number 239 fits into 876 3 times, leaving a remainder of 159.
Record the quotient 3 as the next digit in the result. 
Result so far: 119903.0
If we take 717 away from 876, we end up with 159.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1590, and continue the process.

Step 9:
239 goes into 1590 6 times with a remainder of 156.
The number 6 becomes the next digit in our result. 
Result so far: 119903.6
Subtract 1434 from 1590 to get 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Going ahead to step 10:
If we divide 1560 by 239, we get 6 and a remainder of 126.
Use 6 as the next digit of our solution. 
Result so far: 119903.66
If we subtract 1434 from 1560, we get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

In conclusion, the division gives 119903.66 with a balance of 0.126.