We look at the division of 196047 by 78 
We want to figure out the number of times 196047 can be divided by 78.

On to step 1:
1 divided by 78 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 78

Advancing to step 2:
When dividing 19 by 78, we get 0 with a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 19 after subtracting 0 from 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 78

Advancing to step 3:
196 divided by 78 is 2 with a remainder of 40.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 156 from 196 to get 40.
Grab the next digit (0) from the dividend, add it to 40, then carry on: 400 / 78

Advancing to step 4:
The number 78 fits into 400 5 times, leaving a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 25.0
Subtract 390 from 400 to get 10.
Include the next digit (4) from the dividend after 10, then repeat: 104 / 78

On to step 5:
78 goes into 104 1 times with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 251.0
Subtracting 78 from 104 leaves us with 26.
Include the next digit (7) from the dividend after 26, then repeat: 267 / 78

Let's proceed to step 6:
If we divide 267 by 78, we get 3 and a remainder of 33.
The next digit of our result is 3. 
Result so far: 2513.0
Deduct 234 from 267 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Moving on to step 7:
78 goes into 330 4 times with a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 2513.4
Subtract 312 from 330 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.

Going ahead to step 8:
When dividing 180 by 78, we get 2 with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 2513.42
Deduct 156 from 180 and we're left 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 9:
78 can be fit into 240 3 times, resulting in a remainder of 6.
The next digit of our result is 3. 
Result so far: 2513.423
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.

On to step 10:
78 can be fit into 60 0 times, resulting in a remainder of 60.
The next digit of our result is 0. 
Result so far: 2513.423
The remainder is 60 after subtracting 0 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 11:
The number 78 fits into 600 7 times, leaving a remainder of 54.
Write down 7 as next digit of the result. 
Result so far: 2513.42307
Subtract 546 from 600 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 12:
The number 78 fits into 540 6 times, leaving a remainder of 72.
The number 6 becomes the next digit in our result. 
Result so far: 2513.423076
Subtract 468 from 540 to 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.

Going ahead to step 13:
If we divide 720 by 78, we get 9 and a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 2513.4230769
Subtracting 702 from 720 leaves us with 18.
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 14:
78 goes into 180 2 times with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 2513.42307692
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.

After the division, we end up with 2513.42307692 and a remainder of 2.4e-08.