Let's divide 321274 by 28
Our goal is to divide 321274 by 28.

Going ahead to step 1:
The number 28 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 28

Step 2:
28 goes into 32 1 times with a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 28 from 32 to get 4.
Include the next digit (1) from the dividend after 4, then repeat: 41 / 28

Going ahead to step 3:
If we divide 41 by 28, we get 1 and a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Subtract 28 from 41 to get 13.
Bring next digit (2) of the dividend behind the 13 and repeat the process: 132 / 28

Step 4:
The number 28 fits into 132 4 times, leaving a remainder of 20.
Use 4 as the next digit of our solution. 
Result so far: 114.0
The remainder is 20 after subtracting 112 from 132.
Grab the next digit (7) from the dividend, add it to 20, then carry on: 207 / 28

Going ahead to step 5:
The number 28 fits into 207 7 times, leaving a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 1147.0
Subtracting 196 from 207 leaves us with 11.
Bring next digit (4) of the dividend behind the 11 and repeat the process: 114 / 28

Advancing to step 6:
The number 28 fits into 114 4 times, leaving a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 11474.0
If we subtract 112 from 114, we 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.

Advancing to step 7:
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: 11474.0
If we subtract 0 from 20, we 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.

Advancing to step 8:
If we divide 200 by 28, we get 7 and a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 11474.07
If we take 196 away from 200, we end up 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.

Let's proceed to step 9:
28 can be fit into 40 1 times, resulting in a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 11474.071
Subtracting 28 from 40 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 10:
If we divide 120 by 28, we get 4 and a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 11474.0714
The remainder is 8 after subtracting 112 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 11:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 11474.07142
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.

Let's proceed to step 12:
When dividing 240 by 28, we get 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 11474.071428
If we subtract 224 from 240, we get 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 13:
28 goes into 160 5 times with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 11474.0714285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 14:
The number 28 fits into 200 7 times, leaving a remainder of 4.
The next digit of our result is 7. 
Result so far: 11474.07142857
If we take 196 away from 200, we end up 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.

The final outcome is 11474.07142857, with a leftover of 4e-09.