We divide 271478 by 28
Let's see how many times 28 fits into 271478.

Step 1:
The number 28 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 28

Going ahead to step 2:
28 can be fit into 27 0 times, resulting in a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Bring next digit (1) of the dividend behind the 27 and repeat the process: 271 / 28

Advancing to step 3:
28 goes into 271 9 times with a remainder of 19.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtract 252 from 271 to get 19.
Append the next digit (4) from the dividend to 19 and continue with: 194 / 28

Step 4:
The number 28 fits into 194 6 times, leaving a remainder of 26.
Put 6 as the next digit of the answer. 
Result so far: 96.0
Subtracting 168 from 194 leaves us with 26.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 28

Moving on to step 5:
267 divided by 28 is 9 with a remainder of 15.
The next digit of our result is 9. 
Result so far: 969.0
Subtract 252 from 267 to get 15.
Append the next digit (8) from the dividend to 15 and continue with: 158 / 28

Moving on to step 6:
The number 28 fits into 158 5 times, leaving a remainder of 18.
Use 5 as the next digit of our solution. 
Result so far: 9695.0
Deduct 140 from 158 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 7:
When dividing 180 by 28, we get 6 with a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 9695.6
If we subtract 168 from 180, 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.

Step 8:
120 divided by 28 is 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 9695.64
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.

Advancing to step 9:
28 can be fit into 80 2 times, resulting in a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 9695.642
Subtracting 56 from 80 leaves us 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 10:
240 divided by 28 is 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 9695.6428
The remainder is 16 after subtracting 224 from 240.
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 11:
The number 28 fits into 160 5 times, leaving a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 9695.64285
Subtracting 140 from 160 leaves us 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.

Advancing to step 12:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 9695.642857
Subtracting 196 from 200 leaves us 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.

Advancing to step 13:
If we divide 40 by 28, we get 1 and a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 9695.6428571
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 14:
28 can be fit into 120 4 times, resulting in a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 9695.64285714
If we subtract 112 from 120, we 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.

The final result is 9695.64285714 with a remainder of 8e-09.