28138 ÷ 23 
We want to figure out the number of times 28138 can be divided by 23.

Moving on to step 1:
When dividing 2 by 23, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 23

On to step 2:
23 goes into 28 1 times with a remainder of 5.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 23 from 28, we get 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 23

Going ahead to step 3:
The number 23 fits into 51 2 times, leaving a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
The remainder is 5 after subtracting 46 from 51.
Grab the next digit (3) from the dividend, add it to 5, then carry on: 53 / 23

Advancing to step 4:
The number 23 fits into 53 2 times, leaving a remainder of 7.
Use 2 as the next digit of our solution. 
Result so far: 122.0
Subtracting 46 from 53 leaves us with 7.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 23

Let's proceed to step 5:
If we divide 78 by 23, we get 3 and a remainder of 9.
Write down 3 as next digit of the result. 
Result so far: 1223.0
Subtract 69 from 78 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 6:
23 goes into 90 3 times with a remainder of 21.
Put 3 as the next digit of the answer. 
Result so far: 1223.3
Subtracting 69 from 90 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 7:
23 can be fit into 210 9 times, resulting in a remainder of 3.
The next digit of our result is 9. 
Result so far: 1223.39
If we take 207 away from 210, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 8:
23 can be fit into 30 1 times, resulting in a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 1223.391
The remainder is 7 after subtracting 23 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 9:
23 can be fit into 70 3 times, resulting in a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 1223.3913
Deduct 69 from 70 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 10:
The number 23 fits into 10 0 times, leaving a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 1223.3913
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 11:
When dividing 100 by 23, we get 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 1223.391304
Deduct 92 from 100 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.

Let's proceed to step 12:
The number 23 fits into 80 3 times, leaving a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 1223.3913043
Deduct 69 from 80 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 13:
110 divided by 23 is 4 with a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 1223.39130434
Subtract 92 from 110 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.

Our division results in 1223.39130434 with a remaining 1.8e-08.