We're dividing 271767 by 78 
We want to figure out the number of times 271767 can be divided by 78.

Let's proceed to step 1:
78 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 78

Moving on to step 2:
If we divide 27 by 78, we get 0 and a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 78

Moving on to step 3:
If we divide 271 by 78, we get 3 and a remainder of 37.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 37 after subtracting 234 from 271.
Take the next digit (7) from the dividend and append it to 37, then repeat: 377 / 78

Going ahead to step 4:
If we divide 377 by 78, we get 4 and a remainder of 65.
The number 4 becomes the next digit in our result. 
Result so far: 34.0
If we take 312 away from 377, we end up with 65.
Fetch the next digit (6) from the dividend, attach it to 65 and continue: 656 / 78

Let's proceed to step 5:
78 goes into 656 8 times with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 348.0
If we subtract 624 from 656, we get 32.
Include the next digit (7) from the dividend after 32, then repeat: 327 / 78

Moving on to step 6:
327 divided by 78 is 4 with a remainder of 15.
Put 4 as the next digit of the answer. 
Result so far: 3484.0
The remainder is 15 after subtracting 312 from 327.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 7:
78 goes into 150 1 times with a remainder of 72.
Use 1 as the next digit of our solution. 
Result so far: 3484.1
Subtract 78 from 150 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 8:
78 goes into 720 9 times with a remainder of 18.
Use 9 as the next digit of our solution. 
Result so far: 3484.19
If we subtract 702 from 720, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 9:
When dividing 180 by 78, we get 2 with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 3484.192
Subtract 156 from 180 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 10:
240 divided by 78 is 3 with a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 3484.1923
Subtract 234 from 240 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 11:
78 goes into 60 0 times with a remainder of 60.
The next digit of our result is 0. 
Result so far: 3484.1923
The remainder is 60 after subtracting 0 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 12:
78 goes into 600 7 times with a remainder of 54.
The next digit of our result is 7. 
Result so far: 3484.192307
The remainder is 54 after subtracting 546 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 13:
78 goes into 540 6 times with a remainder of 72.
The number 6 becomes the next digit in our result. 
Result so far: 3484.1923076
Deduct 468 from 540 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 14:
78 goes into 720 9 times with a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 3484.19230769
The remainder is 18 after subtracting 702 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

In conclusion, the division gives 3484.19230769 with a balance of 1.8e-08.