Let's divide 142167 by 28
We're looking to find how many times 28 goes into 142167.

Advancing to step 1:
1 divided by 28 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 28

Step 2:
The number 28 fits into 14 0 times, leaving a remainder of 14.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Bring next digit (2) of the dividend behind the 14 and repeat the process: 142 / 28

Advancing to step 3:
The number 28 fits into 142 5 times, leaving a remainder of 2.
Put 5 as the next digit of the answer. 
Result so far: 5.0
The remainder is 2 after subtracting 140 from 142.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 28

On to step 4:
If we divide 21 by 28, we get 0 and a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 50.0
The remainder is 21 after subtracting 0 from 21.
Include the next digit (6) from the dividend after 21, then repeat: 216 / 28

Step 5:
28 can be fit into 216 7 times, resulting in a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 507.0
If we subtract 196 from 216, we get 20.
Take the next digit (7) from the dividend and append it to 20, then repeat: 207 / 28

Moving on to step 6:
207 divided by 28 is 7 with a remainder of 11.
The next digit of our result is 7. 
Result so far: 5077.0
Deduct 196 from 207 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
110 divided by 28 is 3 with a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 5077.3
If we take 84 away from 110, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 8:
If we divide 260 by 28, we get 9 and a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 5077.39
If we take 252 away from 260, 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.

Moving on to step 9:
When dividing 80 by 28, we get 2 with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 5077.392
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.

Moving on to step 10:
28 goes into 240 8 times with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 5077.3928
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 11:
The number 28 fits into 160 5 times, leaving a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 5077.39285
Subtracting 140 from 160 leaves us 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.

Going ahead to step 12:
28 can be fit into 200 7 times, resulting in a remainder of 4.
The next digit of our result is 7. 
Result so far: 5077.392857
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.

Going ahead to step 13:
When dividing 40 by 28, we get 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 5077.3928571
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.

On to step 14:
The number 28 fits into 120 4 times, leaving a remainder of 8.
The next digit of our result is 4. 
Result so far: 5077.39285714
If we subtract 112 from 120, we 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.

In conclusion, the division gives 5077.39285714 with a balance of 8e-09.