We're dividing 199971 by 78 
We want to divide 199971 by 78.

Let's proceed to step 1:
The number 78 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 78

Going ahead to step 2:
The number 78 fits into 19 0 times, leaving a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Bring next digit (9) of the dividend behind the 19 and repeat the process: 199 / 78

Going ahead to step 3:
199 divided by 78 is 2 with a remainder of 43.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 156 from 199 leaves us with 43.
Include the next digit (9) from the dividend after 43, then repeat: 439 / 78

Let's proceed to step 4:
When dividing 439 by 78, we get 5 with a remainder of 49.
Put 5 as the next digit of the answer. 
Result so far: 25.0
The remainder is 49 after subtracting 390 from 439.
Include the next digit (7) from the dividend after 49, then repeat: 497 / 78

Going ahead to step 5:
78 goes into 497 6 times with a remainder of 29.
The number 6 becomes the next digit in our result. 
Result so far: 256.0
Deduct 468 from 497 and we're left with 29.
Grab the next digit (1) from the dividend, add it to 29, then carry on: 291 / 78

Step 6:
The number 78 fits into 291 3 times, leaving a remainder of 57.
Record the quotient 3 as the next digit in the result. 
Result so far: 2563.0
Subtracting 234 from 291 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Advancing to step 7:
The number 78 fits into 570 7 times, leaving a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 2563.7
Deduct 546 from 570 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.

Going ahead to step 8:
78 can be fit into 240 3 times, resulting in a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 2563.73
Deduct 234 from 240 and we're left 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.

Going ahead to step 9:
If we divide 60 by 78, we get 0 and a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 2563.73
Deduct 0 from 60 and we're left 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 10:
When dividing 600 by 78, we get 7 with a remainder of 54.
The next digit of our result is 7. 
Result so far: 2563.7307
The remainder is 54 after subtracting 546 from 600.
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 11:
78 can be fit into 540 6 times, resulting in a remainder of 72.
Use 6 as the next digit of our solution. 
Result so far: 2563.73076
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.

Moving on to step 12:
When dividing 720 by 78, we get 9 with a remainder of 18.
The next digit of our result is 9. 
Result so far: 2563.730769
Deduct 702 from 720 and we're left 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.

Advancing to step 13:
78 goes into 180 2 times with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 2563.7307692
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.

Going ahead to step 14:
78 can be fit into 240 3 times, resulting in a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 2563.73076923
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.

After the division, we end up with 2563.73076923 and a remainder of 6e-09.