We divide 326739 by 78
We're looking to find how many times 78 goes into 326739.

On to step 1:
78 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 78

Let's proceed to step 2:
78 goes into 32 0 times with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 78

Step 3:
78 can be fit into 326 4 times, resulting in a remainder of 14.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 312 from 326 leaves us with 14.
Include the next digit (7) from the dividend after 14, then repeat: 147 / 78

On to step 4:
147 divided by 78 is 1 with a remainder of 69.
Write down 1 as next digit of the result. 
Result so far: 41.0
Subtracting 78 from 147 leaves us with 69.
Fetch the next digit (3) from the dividend, attach it to 69 and continue: 693 / 78

Moving on to step 5:
When dividing 693 by 78, we get 8 with a remainder of 69.
The next digit of our result is 8. 
Result so far: 418.0
Subtracting 624 from 693 leaves us with 69.
Append the next digit (9) from the dividend to 69 and continue with: 699 / 78

Advancing to step 6:
78 can be fit into 699 8 times, resulting in a remainder of 75.
The next digit of our result is 8. 
Result so far: 4188.0
Subtracting 624 from 699 leaves us with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Moving on to step 7:
If we divide 750 by 78, we get 9 and a remainder of 48.
Write down 9 as next digit of the result. 
Result so far: 4188.9
If we take 702 away from 750, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 8:
78 can be fit into 480 6 times, resulting in a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 4188.96
Subtract 468 from 480 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 9:
If we divide 120 by 78, we get 1 and a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 4188.961
Subtracting 78 from 120 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 10:
78 goes into 420 5 times with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 4188.9615
If we take 390 away from 420, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 11:
78 can be fit into 300 3 times, resulting in a remainder of 66.
The next digit of our result is 3. 
Result so far: 4188.96153
Subtract 234 from 300 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

On to step 12:
660 divided by 78 is 8 with a remainder of 36.
The next digit of our result is 8. 
Result so far: 4188.961538
If we take 624 away from 660, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 13:
360 divided by 78 is 4 with a remainder of 48.
The next digit of our result is 4. 
Result so far: 4188.9615384
If we subtract 312 from 360, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 14:
If we divide 480 by 78, we get 6 and a remainder of 12.
The next digit of our result is 6. 
Result so far: 4188.96153846
The remainder is 12 after subtracting 468 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

After the division, we end up with 4188.96153846 and a remainder of 1.2e-08.