We look at the division of 32799 by 78 
Our goal is to divide 32799 by 78.

Advancing to step 1:
If we divide 3 by 78, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 78

Step 2:
78 can be fit into 32 0 times, resulting in a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Take the next digit (7) from the dividend and append it to 32, then repeat: 327 / 78

Advancing to step 3:
78 can be fit into 327 4 times, resulting in a remainder of 15.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 15 after subtracting 312 from 327.
Include the next digit (9) from the dividend after 15, then repeat: 159 / 78

Let's proceed to step 4:
78 can be fit into 159 2 times, resulting in a remainder of 3.
The number 2 becomes the next digit in our result. 
Result so far: 42.0
Subtracting 156 from 159 leaves us with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 78

Advancing to step 5:
When dividing 39 by 78, we get 0 with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 420.0
Subtract 0 from 39 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 6:
78 goes into 390 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 420.5
Subtract 390 from 390 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 7:
78 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 420.5
Subtracting 0 from 0 leaves us 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.

Let's proceed to step 8:
The number 78 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 420.5
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.

The final outcome is 420.5, with a leftover of 0.0.