97131 ÷ 78 
Let's see how many times 78 fits into 97131.

On to step 1:
78 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 78

Moving on to step 2:
78 goes into 97 1 times with a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 78 from 97 to get 19.
Bring next digit (1) of the dividend behind the 19 and repeat the process: 191 / 78

Moving on to step 3:
78 can be fit into 191 2 times, resulting in a remainder of 35.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we take 156 away from 191, we end up with 35.
Take the next digit (3) from the dividend and append it to 35, then repeat: 353 / 78

Step 4:
When dividing 353 by 78, we get 4 with a remainder of 41.
Record the quotient 4 as the next digit in the result. 
Result so far: 124.0
If we subtract 312 from 353, we get 41.
Bring next digit (1) of the dividend behind the 41 and repeat the process: 411 / 78

Let's proceed to step 5:
If we divide 411 by 78, we get 5 and a remainder of 21.
The next digit of our result is 5. 
Result so far: 1245.0
Subtracting 390 from 411 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 6:
The number 78 fits into 210 2 times, leaving a remainder of 54.
Write down 2 as next digit of the result. 
Result so far: 1245.2
The remainder is 54 after subtracting 156 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 7:
If we divide 540 by 78, we get 6 and a remainder of 72.
Put 6 as the next digit of the answer. 
Result so far: 1245.26
The remainder is 72 after subtracting 468 from 540.
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 8:
When dividing 720 by 78, we get 9 with a remainder of 18.
The next digit of our result is 9. 
Result so far: 1245.269
Subtract 702 from 720 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.

On to step 9:
If we divide 180 by 78, we get 2 and a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 1245.2692
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.

On to step 10:
240 divided by 78 is 3 with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 1245.26923
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.

Let's proceed to step 11:
The number 78 fits into 60 0 times, leaving a remainder of 60.
The next digit of our result is 0. 
Result so far: 1245.26923
If we take 0 away from 60, we end up with 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 12:
78 goes into 600 7 times with a remainder of 54.
Use 7 as the next digit of our solution. 
Result so far: 1245.2692307
If we take 546 away from 600, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 13:
When dividing 540 by 78, we get 6 with a remainder of 72.
Use 6 as the next digit of our solution. 
Result so far: 1245.26923076
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.

In conclusion, the division gives 1245.26923076 with a balance of 7.2e-08.