We look at the division of 321198 by 28 
We want to figure out the number of times 321198 can be divided by 28.

Let's proceed to step 1:
If we divide 3 by 28, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 28

Moving on to step 2:
If we divide 32 by 28, we get 1 and a remainder of 4.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 28 away from 32, we end up with 4.
Fetch the next digit (1) from the dividend, attach it to 4 and continue: 41 / 28

Moving on to step 3:
41 divided by 28 is 1 with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 11.0
Subtract 28 from 41 to get 13.
Grab the next digit (1) from the dividend, add it to 13, then carry on: 131 / 28

Moving on to step 4:
If we divide 131 by 28, we get 4 and a remainder of 19.
The next digit of our result is 4. 
Result so far: 114.0
Subtract 112 from 131 to get 19.
Bring next digit (9) of the dividend behind the 19 and repeat the process: 199 / 28

Advancing to step 5:
If we divide 199 by 28, we get 7 and a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 1147.0
If we subtract 196 from 199, we get 3.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 28

Advancing to step 6:
When dividing 38 by 28, we get 1 with a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 11471.0
Deduct 28 from 38 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
If we divide 100 by 28, we get 3 and a remainder of 16.
The number 3 becomes the next digit in our result. 
Result so far: 11471.3
If we subtract 84 from 100, we get 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 8:
28 goes into 160 5 times with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 11471.35
Deduct 140 from 160 and we're left 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 9:
28 can be fit into 200 7 times, resulting in a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 11471.357
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.

Let's proceed to step 10:
If we divide 40 by 28, we get 1 and a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 11471.3571
Subtracting 28 from 40 leaves us with 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 11:
28 goes into 120 4 times with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 11471.35714
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 12:
When dividing 80 by 28, we get 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 11471.357142
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.

Let's proceed to step 13:
When dividing 240 by 28, we get 8 with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 11471.3571428
Subtracting 224 from 240 leaves us 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.

Moving on to step 14:
160 divided by 28 is 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 11471.35714285
Deduct 140 from 160 and we're left 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.

After the division, we end up with 11471.35714285 and a remainder of 2e-08.