28751671 ÷ 348 
We want to divide 28751671 by 348.

Going ahead to step 1:
348 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 348

On to step 2:
If we divide 28 by 348, we get 0 and a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 28 after subtracting 0 from 28.
Fetch the next digit (7) from the dividend, attach it to 28 and continue: 287 / 348

Going ahead to step 3:
The number 348 fits into 287 0 times, leaving a remainder of 287.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 287, we end up with 287.
Take the next digit (5) from the dividend and append it to 287, then repeat: 2875 / 348

Advancing to step 4:
348 goes into 2875 8 times with a remainder of 91.
The next digit of our result is 8. 
Result so far: 8.0
The remainder is 91 after subtracting 2784 from 2875.
Take the next digit (1) from the dividend and append it to 91, then repeat: 911 / 348

Advancing to step 5:
911 divided by 348 is 2 with a remainder of 215.
Put 2 as the next digit of the answer. 
Result so far: 82.0
Deduct 696 from 911 and we're left with 215.
Append the next digit (6) from the dividend to 215 and continue with: 2156 / 348

Moving on to step 6:
348 goes into 2156 6 times with a remainder of 68.
The next digit of our result is 6. 
Result so far: 826.0
If we subtract 2088 from 2156, we get 68.
Fetch the next digit (7) from the dividend, attach it to 68 and continue: 687 / 348

Let's proceed to step 7:
687 divided by 348 is 1 with a remainder of 339.
The number 1 becomes the next digit in our result. 
Result so far: 8261.0
Deduct 348 from 687 and we're left with 339.
Include the next digit (1) from the dividend after 339, then repeat: 3391 / 348

Moving on to step 8:
The number 348 fits into 3391 9 times, leaving a remainder of 259.
Record the quotient 9 as the next digit in the result. 
Result so far: 82619.0
Deduct 3132 from 3391 and we're left with 259.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2590, and continue the process.

Moving on to step 9:
348 can be fit into 2590 7 times, resulting in a remainder of 154.
Use 7 as the next digit of our solution. 
Result so far: 82619.7
The remainder is 154 after subtracting 2436 from 2590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

Going ahead to step 10:
The number 348 fits into 1540 4 times, leaving a remainder of 148.
Write down 4 as next digit of the result. 
Result so far: 82619.74
If we subtract 1392 from 1540, we get 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Step 11:
348 goes into 1480 4 times with a remainder of 88.
Use 4 as the next digit of our solution. 
Result so far: 82619.744
If we take 1392 away from 1480, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

In conclusion, the division gives 82619.744 with a balance of 0.0088.