218721 ÷ 78 
We want to figure out the number of times 218721 can be divided by 78.

Going ahead to step 1:
The number 78 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 78

Moving on to step 2:
The number 78 fits into 21 0 times, leaving a remainder of 21.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 21 to get 21.
Bring next digit (8) of the dividend behind the 21 and repeat the process: 218 / 78

Advancing to step 3:
When dividing 218 by 78, we get 2 with a remainder of 62.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 156 from 218 and we're left with 62.
Bring next digit (7) of the dividend behind the 62 and repeat the process: 627 / 78

On to step 4:
If we divide 627 by 78, we get 8 and a remainder of 3.
The number 8 becomes the next digit in our result. 
Result so far: 28.0
Deduct 624 from 627 and we're left with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 78

Going ahead to step 5:
78 can be fit into 32 0 times, resulting in a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 280.0
Subtracting 0 from 32 leaves us with 32.
Take the next digit (1) from the dividend and append it to 32, then repeat: 321 / 78

Let's proceed to step 6:
78 goes into 321 4 times with a remainder of 9.
Write down 4 as next digit of the result. 
Result so far: 2804.0
If we take 312 away from 321, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 7:
90 divided by 78 is 1 with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 2804.1
The remainder is 12 after subtracting 78 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 8:
The number 78 fits into 120 1 times, leaving a remainder of 42.
The number 1 becomes the next digit in our result. 
Result so far: 2804.11
Subtract 78 from 120 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

The final outcome is 2804.11, with a leftover of 0.042.