We're dividing 432523 by 78 
We want to figure out the number of times 432523 can be divided by 78.

Moving on to step 1:
78 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 78

Step 2:
The number 78 fits into 43 0 times, leaving a remainder of 43.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 43 leaves us with 43.
Take the next digit (2) from the dividend and append it to 43, then repeat: 432 / 78

Step 3:
78 goes into 432 5 times with a remainder of 42.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 390 from 432, we get 42.
Fetch the next digit (5) from the dividend, attach it to 42 and continue: 425 / 78

On to step 4:
The number 78 fits into 425 5 times, leaving a remainder of 35.
Use 5 as the next digit of our solution. 
Result so far: 55.0
Subtracting 390 from 425 leaves us with 35.
Fetch the next digit (2) from the dividend, attach it to 35 and continue: 352 / 78

Let's proceed to step 5:
The number 78 fits into 352 4 times, leaving a remainder of 40.
Put 4 as the next digit of the answer. 
Result so far: 554.0
Deduct 312 from 352 and we're left with 40.
Take the next digit (3) from the dividend and append it to 40, then repeat: 403 / 78

Going ahead to step 6:
When dividing 403 by 78, we get 5 with a remainder of 13.
Record the quotient 5 as the next digit in the result. 
Result so far: 5545.0
Deduct 390 from 403 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 7:
The number 78 fits into 130 1 times, leaving a remainder of 52.
Write down 1 as next digit of the result. 
Result so far: 5545.1
If we take 78 away from 130, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 8:
78 goes into 520 6 times with a remainder of 52.
The number 6 becomes the next digit in our result. 
Result so far: 5545.16
The remainder is 52 after subtracting 468 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 9:
520 divided by 78 is 6 with a remainder of 52.
Use 6 as the next digit of our solution. 
Result so far: 5545.166
The remainder is 52 after subtracting 468 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The final result is 5545.166 with a remainder of 0.0052.