Let's divide 276040 by 78
Let's see how many times 78 fits into 276040.

Step 1:
If we divide 2 by 78, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 78

Let's proceed to step 2:
78 can be fit into 27 0 times, resulting in a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Fetch the next digit (6) from the dividend, attach it to 27 and continue: 276 / 78

Going ahead to step 3:
When dividing 276 by 78, we get 3 with a remainder of 42.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 234 from 276 leaves us with 42.
Fetch the next digit (0) from the dividend, attach it to 42 and continue: 420 / 78

On to step 4:
If we divide 420 by 78, we get 5 and a remainder of 30.
The next digit of our result is 5. 
Result so far: 35.0
The remainder is 30 after subtracting 390 from 420.
Take the next digit (4) from the dividend and append it to 30, then repeat: 304 / 78

Advancing to step 5:
The number 78 fits into 304 3 times, leaving a remainder of 70.
Record the quotient 3 as the next digit in the result. 
Result so far: 353.0
If we take 234 away from 304, we end up with 70.
Grab the next digit (0) from the dividend, add it to 70, then carry on: 700 / 78

Let's proceed to step 6:
700 divided by 78 is 8 with a remainder of 76.
The number 8 becomes the next digit in our result. 
Result so far: 3538.0
If we subtract 624 from 700, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 7:
760 divided by 78 is 9 with a remainder of 58.
Use 9 as the next digit of our solution. 
Result so far: 3538.9
Subtracting 702 from 760 leaves us with 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 8:
78 can be fit into 580 7 times, resulting in a remainder of 34.
Write down 7 as next digit of the result. 
Result so far: 3538.97
Subtract 546 from 580 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 9:
340 divided by 78 is 4 with a remainder of 28.
Use 4 as the next digit of our solution. 
Result so far: 3538.974
The remainder is 28 after subtracting 312 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 10:
78 can be fit into 280 3 times, resulting in a remainder of 46.
Record the quotient 3 as the next digit in the result. 
Result so far: 3538.9743
Subtract 234 from 280 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 11:
The number 78 fits into 460 5 times, leaving a remainder of 70.
Record the quotient 5 as the next digit in the result. 
Result so far: 3538.97435
If we subtract 390 from 460, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 12:
700 divided by 78 is 8 with a remainder of 76.
Record the quotient 8 as the next digit in the result. 
Result so far: 3538.974358
If we subtract 624 from 700, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 13:
78 goes into 760 9 times with a remainder of 58.
Write down 9 as next digit of the result. 
Result so far: 3538.9743589
Deduct 702 from 760 and we're left with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Let's proceed to step 14:
78 goes into 580 7 times with a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 3538.97435897
Subtracting 546 from 580 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

After the division, we end up with 3538.97435897 and a remainder of 3.4e-08.