27531 ÷ 78 
We're looking to find how many times 78 goes into 27531.

On to step 1:
When dividing 2 by 78, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 78

Step 2:
27 divided by 78 is 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 78

Moving on to step 3:
275 divided by 78 is 3 with a remainder of 41.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 234 from 275 leaves us with 41.
Include the next digit (3) from the dividend after 41, then repeat: 413 / 78

Advancing to step 4:
The number 78 fits into 413 5 times, leaving a remainder of 23.
The number 5 becomes the next digit in our result. 
Result so far: 35.0
Subtract 390 from 413 to get 23.
Include the next digit (1) from the dividend after 23, then repeat: 231 / 78

Let's proceed to step 5:
If we divide 231 by 78, we get 2 and a remainder of 75.
Record the quotient 2 as the next digit in the result. 
Result so far: 352.0
If we take 156 away from 231, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Going ahead to step 6:
If we divide 750 by 78, we get 9 and a remainder of 48.
Record the quotient 9 as the next digit in the result. 
Result so far: 352.9
Deduct 702 from 750 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 7:
78 goes into 480 6 times with a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 352.96
If we take 468 away from 480, we end up 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.

Moving on to step 8:
78 goes into 120 1 times with a remainder of 42.
Use 1 as the next digit of our solution. 
Result so far: 352.961
Deduct 78 from 120 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 9:
78 goes into 420 5 times with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 352.9615
The remainder is 30 after subtracting 390 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 10:
78 goes into 300 3 times with a remainder of 66.
The next digit of our result is 3. 
Result so far: 352.96153
Subtracting 234 from 300 leaves us with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Moving on to step 11:
78 goes into 660 8 times with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 352.961538
Subtract 624 from 660 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 12:
If we divide 360 by 78, we get 4 and a remainder of 48.
Record the quotient 4 as the next digit in the result. 
Result so far: 352.9615384
If we subtract 312 from 360, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 13:
If we divide 480 by 78, we get 6 and a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 352.96153846
The remainder is 12 after subtracting 468 from 480.
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 352.96153846 with a remaining 1.2e-08.