276045 ÷ 78 
We're looking to find how many times 78 goes into 276045.

Going ahead to step 1:
2 divided by 78 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 78

Advancing to step 2:
78 goes into 27 0 times with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Grab the next digit (6) from the dividend, add it to 27, then carry on: 276 / 78

Advancing to step 3:
276 divided by 78 is 3 with a remainder of 42.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 234 from 276 leaves us with 42.
Bring next digit (0) of the dividend behind the 42 and repeat the process: 420 / 78

Moving on to step 4:
420 divided by 78 is 5 with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 35.0
If we subtract 390 from 420, we get 30.
Bring next digit (4) of the dividend behind the 30 and repeat the process: 304 / 78

Let's proceed to step 5:
304 divided by 78 is 3 with a remainder of 70.
Put 3 as the next digit of the answer. 
Result so far: 353.0
If we subtract 234 from 304, we get 70.
Bring next digit (5) of the dividend behind the 70 and repeat the process: 705 / 78

Advancing to step 6:
If we divide 705 by 78, we get 9 and a remainder of 3.
The next digit of our result is 9. 
Result so far: 3539.0
Subtract 702 from 705 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 7:
If we divide 30 by 78, we get 0 and a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 3539.0
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
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: 3539.03
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.

Advancing to step 9:
When dividing 660 by 78, we get 8 with a remainder of 36.
Use 8 as the next digit of our solution. 
Result so far: 3539.038
The remainder is 36 after subtracting 624 from 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 10:
If we divide 360 by 78, we get 4 and a remainder of 48.
Use 4 as the next digit of our solution. 
Result so far: 3539.0384
Deduct 312 from 360 and we're left 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.

On to step 11:
When dividing 480 by 78, we get 6 with a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 3539.03846
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.

Advancing to step 12:
The number 78 fits into 120 1 times, leaving a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 3539.038461
If we take 78 away from 120, we end up 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.

Moving on to step 13:
420 divided by 78 is 5 with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 3539.0384615
Deduct 390 from 420 and we're left 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.

Step 14:
If we divide 300 by 78, we get 3 and a remainder of 66.
The number 3 becomes the next digit in our result. 
Result so far: 3539.03846153
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.

In conclusion, the division gives 3539.03846153 with a balance of 6.6e-08.