319670 ÷ 78 
We're looking to find how many times 78 goes into 319670.

Step 1:
78 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 78

Advancing to step 2:
78 can be fit into 31 0 times, resulting in a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 78

Going ahead to step 3:
When dividing 319 by 78, we get 4 with a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 312 from 319 to get 7.
Append the next digit (6) from the dividend to 7 and continue with: 76 / 78

On to step 4:
76 divided by 78 is 0 with a remainder of 76.
Use 0 as the next digit of our solution. 
Result so far: 40.0
Subtracting 0 from 76 leaves us with 76.
Include the next digit (7) from the dividend after 76, then repeat: 767 / 78

Going ahead to step 5:
78 goes into 767 9 times with a remainder of 65.
Put 9 as the next digit of the answer. 
Result so far: 409.0
Deduct 702 from 767 and we're left with 65.
Include the next digit (0) from the dividend after 65, then repeat: 650 / 78

Step 6:
78 can be fit into 650 8 times, resulting in a remainder of 26.
Record the quotient 8 as the next digit in the result. 
Result so far: 4098.0
Subtract 624 from 650 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
If we divide 260 by 78, we get 3 and a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 4098.3
If we subtract 234 from 260, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 8:
78 can be fit into 260 3 times, resulting in a remainder of 26.
Write down 3 as next digit of the result. 
Result so far: 4098.33
If we subtract 234 from 260, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

In conclusion, the division gives 4098.33 with a balance of 0.026.