196993 divided by 78 
We're looking to find how many times 78 goes into 196993.

Step 1:
1 divided by 78 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 78

Moving on to step 2:
19 divided by 78 is 0 with a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 78

Going ahead to step 3:
The number 78 fits into 196 2 times, leaving a remainder of 40.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 156 from 196 leaves us with 40.
Take the next digit (9) from the dividend and append it to 40, then repeat: 409 / 78

Let's proceed to step 4:
409 divided by 78 is 5 with a remainder of 19.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
The remainder is 19 after subtracting 390 from 409.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 78

Advancing to step 5:
199 divided by 78 is 2 with a remainder of 43.
Use 2 as the next digit of our solution. 
Result so far: 252.0
Subtracting 156 from 199 leaves us with 43.
Include the next digit (3) from the dividend after 43, then repeat: 433 / 78

Moving on to step 6:
The number 78 fits into 433 5 times, leaving a remainder of 43.
Record the quotient 5 as the next digit in the result. 
Result so far: 2525.0
Subtract 390 from 433 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 7:
When dividing 430 by 78, we get 5 with a remainder of 40.
The next digit of our result is 5. 
Result so far: 2525.5
If we subtract 390 from 430, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 8:
If we divide 400 by 78, we get 5 and a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 2525.55
If we subtract 390 from 400, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Our division results in 2525.55 with a remaining 0.01.