28457097 ÷ 423 
Our goal is to divide 28457097 by 423.

Step 1:
When dividing 2 by 423, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 423

Let's proceed to step 2:
423 goes into 28 0 times with a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 28 and we're left with 28.
Fetch the next digit (4) from the dividend, attach it to 28 and continue: 284 / 423

On to step 3:
423 can be fit into 284 0 times, resulting in a remainder of 284.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 284 to get 284.
Append the next digit (5) from the dividend to 284 and continue with: 2845 / 423

Step 4:
2845 divided by 423 is 6 with a remainder of 307.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
If we subtract 2538 from 2845, we get 307.
Take the next digit (7) from the dividend and append it to 307, then repeat: 3077 / 423

Going ahead to step 5:
423 goes into 3077 7 times with a remainder of 116.
The number 7 becomes the next digit in our result. 
Result so far: 67.0
Subtract 2961 from 3077 to get 116.
Take the next digit (0) from the dividend and append it to 116, then repeat: 1160 / 423

Let's proceed to step 6:
423 can be fit into 1160 2 times, resulting in a remainder of 314.
The number 2 becomes the next digit in our result. 
Result so far: 672.0
Subtracting 846 from 1160 leaves us with 314.
Grab the next digit (9) from the dividend, add it to 314, then carry on: 3149 / 423

Step 7:
The number 423 fits into 3149 7 times, leaving a remainder of 188.
Put 7 as the next digit of the answer. 
Result so far: 6727.0
Subtracting 2961 from 3149 leaves us with 188.
Include the next digit (7) from the dividend after 188, then repeat: 1887 / 423

On to step 8:
When dividing 1887 by 423, we get 4 with a remainder of 195.
Write down 4 as next digit of the result. 
Result so far: 67274.0
The remainder is 195 after subtracting 1692 from 1887.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

On to step 9:
1950 divided by 423 is 4 with a remainder of 258.
Put 4 as the next digit of the answer. 
Result so far: 67274.4
Deduct 1692 from 1950 and we're left with 258.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2580, and continue the process.

Step 10:
423 goes into 2580 6 times with a remainder of 42.
The next digit of our result is 6. 
Result so far: 67274.46
The remainder is 42 after subtracting 2538 from 2580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 11:
423 goes into 420 0 times with a remainder of 420.
Record the quotient 0 as the next digit in the result. 
Result so far: 67274.46
Subtracting 0 from 420 leaves us with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Step 12:
The number 423 fits into 4200 9 times, leaving a remainder of 393.
Use 9 as the next digit of our solution. 
Result so far: 67274.4609
If we subtract 3807 from 4200, we get 393.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3930, and continue the process.

Advancing to step 13:
The number 423 fits into 3930 9 times, leaving a remainder of 123.
The number 9 becomes the next digit in our result. 
Result so far: 67274.46099
The remainder is 123 after subtracting 3807 from 3930.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

In conclusion, the division gives 67274.46099 with a balance of 0.000123.