We look at the division of 318960 by 78 
We want to figure out the number of times 318960 can be divided by 78.

Moving on to step 1:
78 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 78

Let's proceed to step 2:
78 goes into 31 0 times with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Bring next digit (8) of the dividend behind the 31 and repeat the process: 318 / 78

Going ahead to step 3:
318 divided by 78 is 4 with a remainder of 6.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 6 after subtracting 312 from 318.
Fetch the next digit (9) from the dividend, attach it to 6 and continue: 69 / 78

Step 4:
69 divided by 78 is 0 with a remainder of 69.
The number 0 becomes the next digit in our result. 
Result so far: 40.0
If we take 0 away from 69, we end up with 69.
Fetch the next digit (6) from the dividend, attach it to 69 and continue: 696 / 78

Step 5:
The number 78 fits into 696 8 times, leaving a remainder of 72.
The number 8 becomes the next digit in our result. 
Result so far: 408.0
If we take 624 away from 696, we end up with 72.
Append the next digit (0) from the dividend to 72 and continue with: 720 / 78

Moving on to step 6:
When dividing 720 by 78, we get 9 with a remainder of 18.
Write down 9 as next digit of the result. 
Result so far: 4089.0
Subtract 702 from 720 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 7:
If we divide 180 by 78, we get 2 and a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 4089.2
If we take 156 away from 180, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 8:
If we divide 240 by 78, we get 3 and a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 4089.23
If we take 234 away from 240, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 9:
The number 78 fits into 60 0 times, leaving a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 4089.23
If we subtract 0 from 60, we 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.

On to step 10:
When dividing 600 by 78, we get 7 with a remainder of 54.
Write down 7 as next digit of the result. 
Result so far: 4089.2307
Subtracting 546 from 600 leaves us with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 11:
78 can be fit into 540 6 times, resulting in a remainder of 72.
Write down 6 as next digit of the result. 
Result so far: 4089.23076
If we subtract 468 from 540, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 12:
When dividing 720 by 78, we get 9 with a remainder of 18.
The next digit of our result is 9. 
Result so far: 4089.230769
The remainder is 18 after subtracting 702 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 13:
When dividing 180 by 78, we get 2 with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 4089.2307692
If we subtract 156 from 180, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 14:
When dividing 240 by 78, we get 3 with a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 4089.23076923
If we take 234 away from 240, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

The final outcome is 4089.23076923, with a leftover of 6e-09.