232711 ÷ 28 
We want to figure out the number of times 232711 can be divided by 28.

Let's proceed to step 1:
28 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.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 28

Step 2:
23 divided by 28 is 0 with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Grab the next digit (2) from the dividend, add it to 23, then carry on: 232 / 28

Moving on to step 3:
28 goes into 232 8 times with a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Deduct 224 from 232 and we're left with 8.
Append the next digit (7) from the dividend to 8 and continue with: 87 / 28

On to step 4:
28 goes into 87 3 times with a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 83.0
Subtracting 84 from 87 leaves us with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 28

Advancing to step 5:
31 divided by 28 is 1 with a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 831.0
If we take 28 away from 31, we end up with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 28

Advancing to step 6:
28 goes into 31 1 times with a remainder of 3.
The next digit of our result is 1. 
Result so far: 8311.0
If we take 28 away from 31, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
If we divide 30 by 28, we get 1 and a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 8311.1
Subtracting 28 from 30 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 8:
20 divided by 28 is 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 8311.1
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
200 divided by 28 is 7 with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 8311.107
The remainder is 4 after subtracting 196 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing 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: 8311.1071
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.

Let's proceed to step 11:
If we divide 120 by 28, we get 4 and a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 8311.10714
Deduct 112 from 120 and we're left 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.

Let's proceed to step 12:
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: 8311.107142
Subtract 56 from 80 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 13:
If we divide 240 by 28, we get 8 and a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 8311.1071428
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.

Going ahead to step 14:
The number 28 fits into 160 5 times, leaving a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 8311.10714285
Deduct 140 from 160 and we're left 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.

In conclusion, the division gives 8311.10714285 with a balance of 2e-08.