78974 ÷ 3 
We want to divide 78974 by 3.

Let's proceed to step 1:
The number 3 fits into 7 2 times, leaving a remainder of 1.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 6 from 7 and we're left with 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 3

Advancing to step 2:
3 goes into 18 6 times with a remainder of 0.
The next digit of our result is 6. 
Result so far: 26.0
Subtracting 18 from 18 leaves us with 0.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 3

Let's proceed to step 3:
3 can be fit into 9 3 times, resulting in a remainder of 0.
The next digit of our result is 3. 
Result so far: 263.0
The remainder is 0 after subtracting 9 from 9.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 3

Let's proceed to step 4:
When dividing 7 by 3, we get 2 with a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 2632.0
Subtract 6 from 7 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 3

On to step 5:
14 divided by 3 is 4 with a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 26324.0
Deduct 12 from 14 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 6:
3 can be fit into 20 6 times, resulting in a remainder of 2.
The next digit of our result is 6. 
Result so far: 26324.6
Deduct 18 from 20 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 7:
3 can be fit into 20 6 times, resulting in a remainder of 2.
The next digit of our result is 6. 
Result so far: 26324.66
Subtract 18 from 20 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 26324.66 with a balance of 0.002.