We look at the division of 28138670 by 232 
Let's see how many times 232 fits into 28138670.

On to step 1:
232 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
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 / 232

Moving on to step 2:
When dividing 28 by 232, we get 0 with a remainder of 28.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Fetch the next digit (1) from the dividend, attach it to 28 and continue: 281 / 232

On to step 3:
If we divide 281 by 232, we get 1 and a remainder of 49.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 232 from 281 leaves us with 49.
Grab the next digit (3) from the dividend, add it to 49, then carry on: 493 / 232

On to step 4:
The number 232 fits into 493 2 times, leaving a remainder of 29.
The next digit of our result is 2. 
Result so far: 12.0
Deduct 464 from 493 and we're left with 29.
Append the next digit (8) from the dividend to 29 and continue with: 298 / 232

Step 5:
232 goes into 298 1 times with a remainder of 66.
Write down 1 as next digit of the result. 
Result so far: 121.0
Subtracting 232 from 298 leaves us with 66.
Grab the next digit (6) from the dividend, add it to 66, then carry on: 666 / 232

Going ahead to step 6:
232 can be fit into 666 2 times, resulting in a remainder of 202.
Put 2 as the next digit of the answer. 
Result so far: 1212.0
The remainder is 202 after subtracting 464 from 666.
Append the next digit (7) from the dividend to 202 and continue with: 2027 / 232

Let's proceed to step 7:
232 goes into 2027 8 times with a remainder of 171.
Write down 8 as next digit of the result. 
Result so far: 12128.0
The remainder is 171 after subtracting 1856 from 2027.
Bring next digit (0) of the dividend behind the 171 and repeat the process: 1710 / 232

Advancing to step 8:
The number 232 fits into 1710 7 times, leaving a remainder of 86.
Write down 7 as next digit of the result. 
Result so far: 121287.0
Subtract 1624 from 1710 to get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

On to step 9:
860 divided by 232 is 3 with a remainder of 164.
Write down 3 as next digit of the result. 
Result so far: 121287.3
The remainder is 164 after subtracting 696 from 860.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Going ahead to step 10:
When dividing 1640 by 232, we get 7 with a remainder of 16.
The number 7 becomes the next digit in our result. 
Result so far: 121287.37
Deduct 1624 from 1640 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.

Moving on to step 11:
The number 232 fits into 160 0 times, leaving a remainder of 160.
Record the quotient 0 as the next digit in the result. 
Result so far: 121287.37
Subtracting 0 from 160 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Let's proceed to step 12:
When dividing 1600 by 232, we get 6 with a remainder of 208.
Write down 6 as next digit of the result. 
Result so far: 121287.3706
The remainder is 208 after subtracting 1392 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Advancing to step 13:
232 goes into 2080 8 times with a remainder of 224.
Use 8 as the next digit of our solution. 
Result so far: 121287.37068
If we subtract 1856 from 2080, we get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Going ahead to step 14:
2240 divided by 232 is 9 with a remainder of 152.
Record the quotient 9 as the next digit in the result. 
Result so far: 121287.370689
The remainder is 152 after subtracting 2088 from 2240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Step 15:
If we divide 1520 by 232, we get 6 and a remainder of 128.
Write down 6 as next digit of the result. 
Result so far: 121287.3706896
If we take 1392 away from 1520, we end up with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

On to step 16:
If we divide 1280 by 232, we get 5 and a remainder of 120.
The next digit of our result is 5. 
Result so far: 121287.37068965
Subtracting 1160 from 1280 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

The final outcome is 121287.37068965, with a leftover of 1.2e-07.