We look at the division of 132117 by 28 
We want to figure out the number of times 132117 can be divided by 28.

Step 1:
The number 28 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 28

Going ahead to step 2:
The number 28 fits into 13 0 times, leaving a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Fetch the next digit (2) from the dividend, attach it to 13 and continue: 132 / 28

On to step 3:
132 divided by 28 is 4 with a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Deduct 112 from 132 and we're left with 20.
Take the next digit (1) from the dividend and append it to 20, then repeat: 201 / 28

On to step 4:
If we divide 201 by 28, we get 7 and a remainder of 5.
Write down 7 as next digit of the result. 
Result so far: 47.0
If we take 196 away from 201, we end up with 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 28

Step 5:
51 divided by 28 is 1 with a remainder of 23.
Write down 1 as next digit of the result. 
Result so far: 471.0
If we take 28 away from 51, we end up with 23.
Fetch the next digit (7) from the dividend, attach it to 23 and continue: 237 / 28

Step 6:
28 goes into 237 8 times with a remainder of 13.
Use 8 as the next digit of our solution. 
Result so far: 4718.0
Subtract 224 from 237 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 7:
28 goes into 130 4 times with a remainder of 18.
Put 4 as the next digit of the answer. 
Result so far: 4718.4
Subtract 112 from 130 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
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: 4718.46
Subtract 168 from 180 to 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 9:
28 goes into 120 4 times with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 4718.464
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.

Advancing to step 10:
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: 4718.4642
If we subtract 56 from 80, we 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.

Step 11:
If we divide 240 by 28, we get 8 and a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 4718.46428
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.

Advancing to step 12:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 4718.464285
If we subtract 140 from 160, 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.

Let's proceed to step 13:
If we divide 200 by 28, we get 7 and a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 4718.4642857
If we subtract 196 from 200, we 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.

Step 14:
When dividing 40 by 28, we get 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 4718.46428571
Subtract 28 from 40 to 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.

Our division results in 4718.46428571 with a remaining 1.2e-08.