We look at the division of 671678 by 28 
Let's see how many times 28 fits into 671678.

Going ahead to step 1:
28 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 28

Step 2:
When dividing 67 by 28, we get 2 with a remainder of 11.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 56 from 67 and we're left with 11.
Bring next digit (1) of the dividend behind the 11 and repeat the process: 111 / 28

Let's proceed to step 3:
When dividing 111 by 28, we get 3 with a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 23.0
The remainder is 27 after subtracting 84 from 111.
Fetch the next digit (6) from the dividend, attach it to 27 and continue: 276 / 28

Step 4:
When dividing 276 by 28, we get 9 with a remainder of 24.
The number 9 becomes the next digit in our result. 
Result so far: 239.0
Deduct 252 from 276 and we're left with 24.
Append the next digit (7) from the dividend to 24 and continue with: 247 / 28

Step 5:
If we divide 247 by 28, we get 8 and a remainder of 23.
The number 8 becomes the next digit in our result. 
Result so far: 2398.0
Subtract 224 from 247 to get 23.
Fetch the next digit (8) from the dividend, attach it to 23 and continue: 238 / 28

Going ahead to step 6:
If we divide 238 by 28, we get 8 and a remainder of 14.
Write down 8 as next digit of the result. 
Result so far: 23988.0
If we take 224 away from 238, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
140 divided by 28 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 23988.5
Subtract 140 from 140 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
When dividing 0 by 28, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23988.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
When dividing 0 by 28, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 23988.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 23988.5 with a remainder of 0.0.