We're dividing 346271 by 28 
We want to figure out the number of times 346271 can be divided by 28.

Going ahead to step 1:
When dividing 3 by 28, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 28

Moving on to step 2:
34 divided by 28 is 1 with a remainder of 6.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 28 from 34 and we're left with 6.
Take the next digit (6) from the dividend and append it to 6, then repeat: 66 / 28

Going ahead to step 3:
28 goes into 66 2 times with a remainder of 10.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
If we subtract 56 from 66, we get 10.
Bring next digit (2) of the dividend behind the 10 and repeat the process: 102 / 28

On to step 4:
If we divide 102 by 28, we get 3 and a remainder of 18.
Use 3 as the next digit of our solution. 
Result so far: 123.0
If we take 84 away from 102, we end up with 18.
Include the next digit (7) from the dividend after 18, then repeat: 187 / 28

Advancing to step 5:
If we divide 187 by 28, we get 6 and a remainder of 19.
Use 6 as the next digit of our solution. 
Result so far: 1236.0
If we take 168 away from 187, we end up with 19.
Fetch the next digit (1) from the dividend, attach it to 19 and continue: 191 / 28

Going ahead to step 6:
28 goes into 191 6 times with a remainder of 23.
Put 6 as the next digit of the answer. 
Result so far: 12366.0
The remainder is 23 after subtracting 168 from 191.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
28 goes into 230 8 times with a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 12366.8
Subtracting 224 from 230 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
When dividing 60 by 28, we get 2 with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 12366.82
The remainder is 4 after subtracting 56 from 60.
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 9:
28 goes into 40 1 times with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 12366.821
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.

On to step 10:
120 divided by 28 is 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 12366.8214
Subtract 112 from 120 to 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.

Advancing to step 11:
80 divided by 28 is 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 12366.82142
Deduct 56 from 80 and we're left 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.

On to step 12:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 12366.821428
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.

Going ahead to step 13:
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: 12366.8214285
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.

Moving on to step 14:
The number 28 fits into 200 7 times, leaving a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 12366.82142857
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.

Our division results in 12366.82142857 with a remaining 4e-09.