We look at the division of 27863 by 78 
We want to divide 27863 by 78.

Moving on to step 1:
78 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 78

Going ahead to step 2:
27 divided by 78 is 0 with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Append the next digit (8) from the dividend to 27 and continue with: 278 / 78

Going ahead to step 3:
The number 78 fits into 278 3 times, leaving a remainder of 44.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 234 from 278 leaves us with 44.
Grab the next digit (6) from the dividend, add it to 44, then carry on: 446 / 78

Going ahead to step 4:
78 can be fit into 446 5 times, resulting in a remainder of 56.
The number 5 becomes the next digit in our result. 
Result so far: 35.0
If we take 390 away from 446, we end up with 56.
Include the next digit (3) from the dividend after 56, then repeat: 563 / 78

Advancing to step 5:
78 goes into 563 7 times with a remainder of 17.
Use 7 as the next digit of our solution. 
Result so far: 357.0
The remainder is 17 after subtracting 546 from 563.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 6:
170 divided by 78 is 2 with a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 357.2
If we subtract 156 from 170, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
If we divide 140 by 78, we get 1 and a remainder of 62.
The next digit of our result is 1. 
Result so far: 357.21
Subtract 78 from 140 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Going ahead to step 8:
The number 78 fits into 620 7 times, leaving a remainder of 74.
Use 7 as the next digit of our solution. 
Result so far: 357.217
Subtracting 546 from 620 leaves us 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.

Advancing to step 9:
If we divide 740 by 78, we get 9 and a remainder of 38.
Use 9 as the next digit of our solution. 
Result so far: 357.2179
If we subtract 702 from 740, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 10:
380 divided by 78 is 4 with a remainder of 68.
Write down 4 as next digit of the result. 
Result so far: 357.21794
Subtract 312 from 380 to get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 11:
If we divide 680 by 78, we get 8 and a remainder of 56.
Record the quotient 8 as the next digit in the result. 
Result so far: 357.217948
Deduct 624 from 680 and we're left 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.

On to step 12:
78 goes into 560 7 times with a remainder of 14.
Use 7 as the next digit of our solution. 
Result so far: 357.2179487
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.

Step 13:
140 divided by 78 is 1 with a remainder of 62.
The number 1 becomes the next digit in our result. 
Result so far: 357.21794871
Subtracting 78 from 140 leaves us 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.

After the division, we end up with 357.21794871 and a remainder of 6.2e-08.