Let's divide 78976040 by 232
We're looking to find how many times 232 goes into 78976040.

Let's proceed to step 1:
7 divided by 232 is 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 232

Going ahead to step 2:
The number 232 fits into 78 0 times, leaving a remainder of 78.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 78 and we're left with 78.
Include the next digit (9) from the dividend after 78, then repeat: 789 / 232

Going ahead to step 3:
789 divided by 232 is 3 with a remainder of 93.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 696 from 789, we get 93.
Grab the next digit (7) from the dividend, add it to 93, then carry on: 937 / 232

Moving on to step 4:
When dividing 937 by 232, we get 4 with a remainder of 9.
Put 4 as the next digit of the answer. 
Result so far: 34.0
The remainder is 9 after subtracting 928 from 937.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 232

On to step 5:
The number 232 fits into 96 0 times, leaving a remainder of 96.
Record the quotient 0 as the next digit in the result. 
Result so far: 340.0
Subtract 0 from 96 to get 96.
Append the next digit (0) from the dividend to 96 and continue with: 960 / 232

Going ahead to step 6:
960 divided by 232 is 4 with a remainder of 32.
The next digit of our result is 4. 
Result so far: 3404.0
If we subtract 928 from 960, we get 32.
Include the next digit (4) from the dividend after 32, then repeat: 324 / 232

Moving on to step 7:
324 divided by 232 is 1 with a remainder of 92.
Use 1 as the next digit of our solution. 
Result so far: 34041.0
Subtract 232 from 324 to get 92.
Append the next digit (0) from the dividend to 92 and continue with: 920 / 232

Going ahead to step 8:
When dividing 920 by 232, we get 3 with a remainder of 224.
The next digit of our result is 3. 
Result so far: 340413.0
If we take 696 away from 920, we end up with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Moving on to step 9:
232 goes into 2240 9 times with a remainder of 152.
Write down 9 as next digit of the result. 
Result so far: 340413.9
If we take 2088 away from 2240, we end up with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

On to step 10:
1520 divided by 232 is 6 with a remainder of 128.
Put 6 as the next digit of the answer. 
Result so far: 340413.96
Deduct 1392 from 1520 and we're left with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

On to step 11:
1280 divided by 232 is 5 with a remainder of 120.
The next digit of our result is 5. 
Result so far: 340413.965
Deduct 1160 from 1280 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 12:
1200 divided by 232 is 5 with a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 340413.9655
Deduct 1160 from 1200 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final outcome is 340413.9655, with a leftover of 0.0004.