We look at the division of 106371 by 28 
Our goal is to divide 106371 by 28.

Step 1:
If we divide 1 by 28, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 28

On to step 2:
28 goes into 10 0 times with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Take the next digit (6) from the dividend and append it to 10, then repeat: 106 / 28

Let's proceed to step 3:
106 divided by 28 is 3 with a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 84 from 106 and we're left with 22.
Grab the next digit (3) from the dividend, add it to 22, then carry on: 223 / 28

On to step 4:
If we divide 223 by 28, we get 7 and a remainder of 27.
Use 7 as the next digit of our solution. 
Result so far: 37.0
If we subtract 196 from 223, we get 27.
Bring next digit (7) of the dividend behind the 27 and repeat the process: 277 / 28

Advancing to step 5:
28 can be fit into 277 9 times, resulting in a remainder of 25.
Use 9 as the next digit of our solution. 
Result so far: 379.0
Deduct 252 from 277 and we're left with 25.
Take the next digit (1) from the dividend and append it to 25, then repeat: 251 / 28

On to step 6:
If we divide 251 by 28, we get 8 and a remainder of 27.
Record the quotient 8 as the next digit in the result. 
Result so far: 3798.0
If we subtract 224 from 251, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 7:
28 can be fit into 270 9 times, resulting in a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 3798.9
Deduct 252 from 270 and we're left with 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 next digit of our result is 6. 
Result so far: 3798.96
If we subtract 168 from 180, we 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.

Advancing to step 9:
120 divided by 28 is 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 3798.964
Deduct 112 from 120 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.

Moving on to step 10:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 3798.9642
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.

Advancing to step 11:
28 goes into 240 8 times with a remainder of 16.
The next digit of our result is 8. 
Result so far: 3798.96428
The remainder is 16 after subtracting 224 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 12:
160 divided by 28 is 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 3798.964285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 13:
If we divide 200 by 28, we get 7 and a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 3798.9642857
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 14:
40 divided by 28 is 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 3798.96428571
If we subtract 28 from 40, we 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 3798.96428571 with a remaining 1.2e-08.