We look at the division of 78470996 by 547 
We want to figure out the number of times 78470996 can be divided by 547.

On to step 1:
The number 547 fits into 7 0 times, leaving a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 547

On to step 2:
When dividing 78 by 547, we get 0 with a remainder of 78.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 78 to get 78.
Append the next digit (4) from the dividend to 78 and continue with: 784 / 547

Advancing to step 3:
547 goes into 784 1 times with a remainder of 237.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 547 from 784, we get 237.
Append the next digit (7) from the dividend to 237 and continue with: 2377 / 547

Let's proceed to step 4:
547 can be fit into 2377 4 times, resulting in a remainder of 189.
Put 4 as the next digit of the answer. 
Result so far: 14.0
The remainder is 189 after subtracting 2188 from 2377.
Fetch the next digit (0) from the dividend, attach it to 189 and continue: 1890 / 547

On to step 5:
547 can be fit into 1890 3 times, resulting in a remainder of 249.
The next digit of our result is 3. 
Result so far: 143.0
Deduct 1641 from 1890 and we're left with 249.
Fetch the next digit (9) from the dividend, attach it to 249 and continue: 2499 / 547

Advancing to step 6:
547 can be fit into 2499 4 times, resulting in a remainder of 311.
Write down 4 as next digit of the result. 
Result so far: 1434.0
If we subtract 2188 from 2499, we get 311.
Take the next digit (9) from the dividend and append it to 311, then repeat: 3119 / 547

Moving on to step 7:
547 can be fit into 3119 5 times, resulting in a remainder of 384.
Put 5 as the next digit of the answer. 
Result so far: 14345.0
If we take 2735 away from 3119, we end up with 384.
Append the next digit (6) from the dividend to 384 and continue with: 3846 / 547

Moving on to step 8:
3846 divided by 547 is 7 with a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 143457.0
If we take 3829 away from 3846, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 9:
When dividing 170 by 547, we get 0 with a remainder of 170.
Put 0 as the next digit of the answer. 
Result so far: 143457.0
The remainder is 170 after subtracting 0 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

On to step 10:
1700 divided by 547 is 3 with a remainder of 59.
The next digit of our result is 3. 
Result so far: 143457.03
The remainder is 59 after subtracting 1641 from 1700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Going ahead to step 11:
When dividing 590 by 547, we get 1 with a remainder of 43.
Use 1 as the next digit of our solution. 
Result so far: 143457.031
Deduct 547 from 590 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Advancing to step 12:
547 goes into 430 0 times with a remainder of 430.
Use 0 as the next digit of our solution. 
Result so far: 143457.031
If we subtract 0 from 430, we get 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

On to step 13:
The number 547 fits into 4300 7 times, leaving a remainder of 471.
Use 7 as the next digit of our solution. 
Result so far: 143457.03107
If we subtract 3829 from 4300, we get 471.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4710, and continue the process.

Advancing to step 14:
The number 547 fits into 4710 8 times, leaving a remainder of 334.
The next digit of our result is 8. 
Result so far: 143457.031078
If we take 4376 away from 4710, we end up with 334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3340, and continue the process.

Advancing to step 15:
547 can be fit into 3340 6 times, resulting in a remainder of 58.
The next digit of our result is 6. 
Result so far: 143457.0310786
If we subtract 3282 from 3340, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 16:
547 can be fit into 580 1 times, resulting in a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 143457.03107861
If we take 547 away from 580, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The final outcome is 143457.03107861, with a leftover of 3.3e-08.