647321 ÷ 28 
We're looking to find how many times 28 goes into 647321.

On to step 1:
6 divided by 28 is 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 28

Let's proceed to step 2:
When dividing 64 by 28, we get 2 with a remainder of 8.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 8 after subtracting 56 from 64.
Take the next digit (7) from the dividend and append it to 8, then repeat: 87 / 28

Advancing to step 3:
87 divided by 28 is 3 with a remainder of 3.
The next digit of our result is 3. 
Result so far: 23.0
If we take 84 away from 87, we end up with 3.
Fetch the next digit (3) from the dividend, attach it to 3 and continue: 33 / 28

On to step 4:
28 can be fit into 33 1 times, resulting in a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 231.0
If we take 28 away from 33, we end up with 5.
Grab the next digit (2) from the dividend, add it to 5, then carry on: 52 / 28

On to step 5:
28 goes into 52 1 times with a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 2311.0
If we subtract 28 from 52, we get 24.
Take the next digit (1) from the dividend and append it to 24, then repeat: 241 / 28

Going ahead to step 6:
The number 28 fits into 241 8 times, leaving a remainder of 17.
The number 8 becomes the next digit in our result. 
Result so far: 23118.0
The remainder is 17 after subtracting 224 from 241.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 7:
28 goes into 170 6 times with a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 23118.6
Subtract 168 from 170 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 8:
The number 28 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 23118.6
If we take 0 away from 20, we end up 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.

Let's proceed to step 9:
200 divided by 28 is 7 with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 23118.607
Subtract 196 from 200 to 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.

Moving on to step 10:
40 divided by 28 is 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 23118.6071
The remainder is 12 after subtracting 28 from 40.
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 11:
120 divided by 28 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 23118.60714
If we take 112 away from 120, 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.

On to step 12:
When dividing 80 by 28, we get 2 with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 23118.607142
The remainder is 24 after subtracting 56 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 13:
If we divide 240 by 28, we get 8 and a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 23118.6071428
Subtracting 224 from 240 leaves us 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.

Step 14:
The number 28 fits into 160 5 times, leaving a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 23118.60714285
Subtract 140 from 160 to 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.

In conclusion, the division gives 23118.60714285 with a balance of 2e-08.