We're dividing 973249 by 78 
We want to figure out the number of times 973249 can be divided by 78.

On to step 1:
78 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 78

Let's proceed to step 2:
If we divide 97 by 78, we get 1 and a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 78 away from 97, we end up with 19.
Append the next digit (3) from the dividend to 19 and continue with: 193 / 78

On to step 3:
If we divide 193 by 78, we get 2 and a remainder of 37.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we subtract 156 from 193, we get 37.
Include the next digit (2) from the dividend after 37, then repeat: 372 / 78

On to step 4:
78 can be fit into 372 4 times, resulting in a remainder of 60.
Use 4 as the next digit of our solution. 
Result so far: 124.0
Subtract 312 from 372 to get 60.
Grab the next digit (4) from the dividend, add it to 60, then carry on: 604 / 78

Let's proceed to step 5:
78 goes into 604 7 times with a remainder of 58.
Put 7 as the next digit of the answer. 
Result so far: 1247.0
The remainder is 58 after subtracting 546 from 604.
Grab the next digit (9) from the dividend, add it to 58, then carry on: 589 / 78

Going ahead to step 6:
589 divided by 78 is 7 with a remainder of 43.
Put 7 as the next digit of the answer. 
Result so far: 12477.0
The remainder is 43 after subtracting 546 from 589.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 7:
78 goes into 430 5 times with a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 12477.5
Subtract 390 from 430 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 8:
The number 78 fits into 400 5 times, leaving a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 12477.55
If we take 390 away from 400, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

After the division, we end up with 12477.55 and a remainder of 0.01.