We look at the division of 78108654 by 240 
Let's see how many times 240 fits into 78108654.

Moving on to step 1:
7 divided by 240 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.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 240

Step 2:
240 goes into 78 0 times with a remainder of 78.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 78 after subtracting 0 from 78.
Fetch the next digit (1) from the dividend, attach it to 78 and continue: 781 / 240

Step 3:
When dividing 781 by 240, we get 3 with a remainder of 61.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 720 from 781 to get 61.
Take the next digit (0) from the dividend and append it to 61, then repeat: 610 / 240

Moving on to step 4:
240 goes into 610 2 times with a remainder of 130.
Put 2 as the next digit of the answer. 
Result so far: 32.0
If we subtract 480 from 610, we get 130.
Include the next digit (8) from the dividend after 130, then repeat: 1308 / 240

Let's proceed to step 5:
1308 divided by 240 is 5 with a remainder of 108.
Write down 5 as next digit of the result. 
Result so far: 325.0
If we take 1200 away from 1308, we end up with 108.
Take the next digit (6) from the dividend and append it to 108, then repeat: 1086 / 240

On to step 6:
240 can be fit into 1086 4 times, resulting in a remainder of 126.
Put 4 as the next digit of the answer. 
Result so far: 3254.0
Deduct 960 from 1086 and we're left with 126.
Fetch the next digit (5) from the dividend, attach it to 126 and continue: 1265 / 240

Moving on to step 7:
240 can be fit into 1265 5 times, resulting in a remainder of 65.
The number 5 becomes the next digit in our result. 
Result so far: 32545.0
The remainder is 65 after subtracting 1200 from 1265.
Fetch the next digit (4) from the dividend, attach it to 65 and continue: 654 / 240

Let's proceed to step 8:
240 can be fit into 654 2 times, resulting in a remainder of 174.
Record the quotient 2 as the next digit in the result. 
Result so far: 325452.0
Deduct 480 from 654 and we're left with 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

Let's proceed to step 9:
If we divide 1740 by 240, we get 7 and a remainder of 60.
Write down 7 as next digit of the result. 
Result so far: 325452.7
Subtract 1680 from 1740 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 10:
The number 240 fits into 600 2 times, leaving a remainder of 120.
Use 2 as the next digit of our solution. 
Result so far: 325452.72
Deduct 480 from 600 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 11:
1200 divided by 240 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 325452.725
If we subtract 1200 from 1200, 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 240 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 325452.725
Deduct 0 from 0 and we're left 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 13:
If we divide 0 by 240, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 325452.725
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 quotient of the division is 325452.725, and the remainder is 0.0.