104861 ÷ 78 
We're looking to find how many times 78 goes into 104861.

Moving on to step 1:
If we divide 1 by 78, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 78

On to step 2:
The number 78 fits into 10 0 times, leaving a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Grab the next digit (4) from the dividend, add it to 10, then carry on: 104 / 78

Moving on to step 3:
78 can be fit into 104 1 times, resulting in a remainder of 26.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 78 from 104 to get 26.
Fetch the next digit (8) from the dividend, attach it to 26 and continue: 268 / 78

Advancing to step 4:
The number 78 fits into 268 3 times, leaving a remainder of 34.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtract 234 from 268 to get 34.
Bring next digit (6) of the dividend behind the 34 and repeat the process: 346 / 78

Step 5:
78 goes into 346 4 times with a remainder of 34.
The number 4 becomes the next digit in our result. 
Result so far: 134.0
Subtracting 312 from 346 leaves us with 34.
Bring next digit (1) of the dividend behind the 34 and repeat the process: 341 / 78

Step 6:
If we divide 341 by 78, we get 4 and a remainder of 29.
Write down 4 as next digit of the result. 
Result so far: 1344.0
The remainder is 29 after subtracting 312 from 341.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Step 7:
When dividing 290 by 78, we get 3 with a remainder of 56.
Write down 3 as next digit of the result. 
Result so far: 1344.3
If we subtract 234 from 290, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 8:
The number 78 fits into 560 7 times, leaving a remainder of 14.
The number 7 becomes the next digit in our result. 
Result so far: 1344.37
The remainder is 14 after subtracting 546 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 9:
When dividing 140 by 78, we get 1 with a remainder of 62.
Put 1 as the next digit of the answer. 
Result so far: 1344.371
If we take 78 away from 140, we end up with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Moving on to step 10:
The number 78 fits into 620 7 times, leaving a remainder of 74.
Record the quotient 7 as the next digit in the result. 
Result so far: 1344.3717
If we take 546 away from 620, we end up with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

On to step 11:
740 divided by 78 is 9 with a remainder of 38.
Put 9 as the next digit of the answer. 
Result so far: 1344.37179
If we take 702 away from 740, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 12:
78 goes into 380 4 times with a remainder of 68.
Write down 4 as next digit of the result. 
Result so far: 1344.371794
If we take 312 away from 380, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 13:
78 can be fit into 680 8 times, resulting in a remainder of 56.
Record the quotient 8 as the next digit in the result. 
Result so far: 1344.3717948
If we take 624 away from 680, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 14:
The number 78 fits into 560 7 times, leaving a remainder of 14.
Use 7 as the next digit of our solution. 
Result so far: 1344.37179487
Subtracting 546 from 560 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

After the division, we end up with 1344.37179487 and a remainder of 1.4e-08.