We're dividing 78921687 by 260 
Our goal is to divide 78921687 by 260.

Going ahead to step 1:
7 divided by 260 is 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 260

On to step 2:
78 divided by 260 is 0 with a remainder of 78.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 78, we get 78.
Grab the next digit (9) from the dividend, add it to 78, then carry on: 789 / 260

Moving on to step 3:
789 divided by 260 is 3 with a remainder of 9.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 780 from 789 and we're left with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 260

Going ahead to step 4:
260 goes into 92 0 times with a remainder of 92.
Put 0 as the next digit of the answer. 
Result so far: 30.0
If we take 0 away from 92, we end up with 92.
Bring next digit (1) of the dividend behind the 92 and repeat the process: 921 / 260

Advancing to step 5:
260 goes into 921 3 times with a remainder of 141.
The number 3 becomes the next digit in our result. 
Result so far: 303.0
If we take 780 away from 921, we end up with 141.
Bring next digit (6) of the dividend behind the 141 and repeat the process: 1416 / 260

Step 6:
The number 260 fits into 1416 5 times, leaving a remainder of 116.
Put 5 as the next digit of the answer. 
Result so far: 3035.0
Subtracting 1300 from 1416 leaves us with 116.
Bring next digit (8) of the dividend behind the 116 and repeat the process: 1168 / 260

Let's proceed to step 7:
When dividing 1168 by 260, we get 4 with a remainder of 128.
The next digit of our result is 4. 
Result so far: 30354.0
Deduct 1040 from 1168 and we're left with 128.
Grab the next digit (7) from the dividend, add it to 128, then carry on: 1287 / 260

Advancing to step 8:
1287 divided by 260 is 4 with a remainder of 247.
Record the quotient 4 as the next digit in the result. 
Result so far: 303544.0
Subtract 1040 from 1287 to get 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

Step 9:
The number 260 fits into 2470 9 times, leaving a remainder of 130.
Write down 9 as next digit of the result. 
Result so far: 303544.9
The remainder is 130 after subtracting 2340 from 2470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Going ahead to step 10:
If we divide 1300 by 260, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 303544.95
Subtract 1300 from 1300 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.

Going ahead to step 11:
When dividing 0 by 260, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 303544.95
If we subtract 0 from 0, we 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.

Step 12:
0 divided by 260 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 303544.95
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 303544.95 with a balance of 0.0.