109464 ÷ 78 
Let's see how many times 78 fits into 109464.

On to step 1:
78 can be fit into 1 0 times, resulting in a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 78

Let's proceed to step 2:
When dividing 10 by 78, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 78

Moving on to step 3:
78 can be fit into 109 1 times, resulting in a remainder of 31.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 78 from 109 and we're left with 31.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 78

Let's proceed to step 4:
The number 78 fits into 314 4 times, leaving a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 14.0
Deduct 312 from 314 and we're left with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 78

Moving on to step 5:
78 can be fit into 26 0 times, resulting in a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 140.0
If we take 0 away from 26, we end up with 26.
Bring next digit (4) of the dividend behind the 26 and repeat the process: 264 / 78

Moving on to step 6:
When dividing 264 by 78, we get 3 with a remainder of 30.
Write down 3 as next digit of the result. 
Result so far: 1403.0
Subtract 234 from 264 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
78 goes into 300 3 times with a remainder of 66.
The next digit of our result is 3. 
Result so far: 1403.3
Deduct 234 from 300 and we're left 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.

Advancing to step 8:
If we divide 660 by 78, we get 8 and a remainder of 36.
Record the quotient 8 as the next digit in the result. 
Result so far: 1403.38
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.

Moving on to step 9:
78 goes into 360 4 times with a remainder of 48.
Use 4 as the next digit of our solution. 
Result so far: 1403.384
The remainder is 48 after subtracting 312 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 10:
78 goes into 480 6 times with a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 1403.3846
If we subtract 468 from 480, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 11:
If we divide 120 by 78, we get 1 and a remainder of 42.
Record the quotient 1 as the next digit in the result. 
Result so far: 1403.38461
Subtracting 78 from 120 leaves us 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.

Step 12:
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: 1403.384615
If we subtract 390 from 420, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 13:
When dividing 300 by 78, we get 3 with a remainder of 66.
The number 3 becomes the next digit in our result. 
Result so far: 1403.3846153
Subtract 234 from 300 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Advancing to step 14:
The number 78 fits into 660 8 times, leaving a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 1403.38461538
Subtracting 624 from 660 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

The final outcome is 1403.38461538, with a leftover of 3.6e-08.