We look at the division of 127971 by 78 
We're looking to find how many times 78 goes into 127971.

Step 1:
78 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 78

On to step 2:
If we divide 12 by 78, we get 0 and a remainder of 12.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 12 and we're left with 12.
Include the next digit (7) from the dividend after 12, then repeat: 127 / 78

On to step 3:
78 goes into 127 1 times with a remainder of 49.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 78 from 127 and we're left with 49.
Append the next digit (9) from the dividend to 49 and continue with: 499 / 78

Going ahead to step 4:
78 can be fit into 499 6 times, resulting in a remainder of 31.
The next digit of our result is 6. 
Result so far: 16.0
The remainder is 31 after subtracting 468 from 499.
Include the next digit (7) from the dividend after 31, then repeat: 317 / 78

On to step 5:
If we divide 317 by 78, we get 4 and a remainder of 5.
Record the quotient 4 as the next digit in the result. 
Result so far: 164.0
The remainder is 5 after subtracting 312 from 317.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 78

On to step 6:
The number 78 fits into 51 0 times, leaving a remainder of 51.
Put 0 as the next digit of the answer. 
Result so far: 1640.0
If we take 0 away from 51, we end up with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 7:
510 divided by 78 is 6 with a remainder of 42.
Record the quotient 6 as the next digit in the result. 
Result so far: 1640.6
If we subtract 468 from 510, we 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.

Going ahead to step 8:
If we divide 420 by 78, we get 5 and a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 1640.65
Subtracting 390 from 420 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 9:
78 can be fit into 300 3 times, resulting in a remainder of 66.
Record the quotient 3 as the next digit in the result. 
Result so far: 1640.653
The remainder is 66 after subtracting 234 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Going ahead to step 10:
78 goes into 660 8 times with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 1640.6538
If we subtract 624 from 660, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 11:
78 goes into 360 4 times with a remainder of 48.
Write down 4 as next digit of the result. 
Result so far: 1640.65384
If we take 312 away from 360, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 12:
If we divide 480 by 78, we get 6 and a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 1640.653846
Subtracting 468 from 480 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 13:
When dividing 120 by 78, we get 1 with a remainder of 42.
Record the quotient 1 as the next digit in the result. 
Result so far: 1640.6538461
Deduct 78 from 120 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 14:
When dividing 420 by 78, we get 5 with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 1640.65384615
Subtracting 390 from 420 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The quotient of the division is 1640.65384615, and the remainder is 3e-08.