78321049 ÷ 181 
We want to figure out the number of times 78321049 can be divided by 181.

On to step 1:
181 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 181

On to step 2:
If we divide 78 by 181, we get 0 and a remainder of 78.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 78 and we're left with 78.
Fetch the next digit (3) from the dividend, attach it to 78 and continue: 783 / 181

Advancing to step 3:
181 can be fit into 783 4 times, resulting in a remainder of 59.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 724 from 783, we get 59.
Append the next digit (2) from the dividend to 59 and continue with: 592 / 181

Moving on to step 4:
If we divide 592 by 181, we get 3 and a remainder of 49.
The next digit of our result is 3. 
Result so far: 43.0
Subtracting 543 from 592 leaves us with 49.
Include the next digit (1) from the dividend after 49, then repeat: 491 / 181

Step 5:
181 goes into 491 2 times with a remainder of 129.
The number 2 becomes the next digit in our result. 
Result so far: 432.0
Subtract 362 from 491 to get 129.
Bring next digit (0) of the dividend behind the 129 and repeat the process: 1290 / 181

On to step 6:
181 goes into 1290 7 times with a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 4327.0
If we subtract 1267 from 1290, we get 23.
Fetch the next digit (4) from the dividend, attach it to 23 and continue: 234 / 181

Going ahead to step 7:
234 divided by 181 is 1 with a remainder of 53.
Use 1 as the next digit of our solution. 
Result so far: 43271.0
Subtract 181 from 234 to get 53.
Grab the next digit (9) from the dividend, add it to 53, then carry on: 539 / 181

Moving on to step 8:
When dividing 539 by 181, we get 2 with a remainder of 177.
Write down 2 as next digit of the result. 
Result so far: 432712.0
Subtract 362 from 539 to get 177.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1770, and continue the process.

Let's proceed to step 9:
When dividing 1770 by 181, we get 9 with a remainder of 141.
Put 9 as the next digit of the answer. 
Result so far: 432712.9
If we take 1629 away from 1770, we end up with 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

Let's proceed to step 10:
If we divide 1410 by 181, we get 7 and a remainder of 143.
Record the quotient 7 as the next digit in the result. 
Result so far: 432712.97
Deduct 1267 from 1410 and we're left with 143.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1430, and continue the process.

Step 11:
1430 divided by 181 is 7 with a remainder of 163.
Put 7 as the next digit of the answer. 
Result so far: 432712.977
If we take 1267 away from 1430, we end up with 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

In conclusion, the division gives 432712.977 with a balance of 0.0163.