21260 ÷ 78 
We want to figure out the number of times 21260 can be divided by 78.

Going ahead to step 1:
When dividing 2 by 78, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 78

Advancing to step 2:
When dividing 21 by 78, we get 0 with a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 21 after subtracting 0 from 21.
Append the next digit (2) from the dividend to 21 and continue with: 212 / 78

Going ahead to step 3:
The number 78 fits into 212 2 times, leaving a remainder of 56.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 156 from 212 and we're left with 56.
Bring next digit (6) of the dividend behind the 56 and repeat the process: 566 / 78

Going ahead to step 4:
78 can be fit into 566 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtracting 546 from 566 leaves us with 20.
Take the next digit (0) from the dividend and append it to 20, then repeat: 200 / 78

On to step 5:
200 divided by 78 is 2 with a remainder of 44.
Put 2 as the next digit of the answer. 
Result so far: 272.0
Subtract 156 from 200 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 6:
If we divide 440 by 78, we get 5 and a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 272.5
If we take 390 away from 440, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 7:
78 goes into 500 6 times with a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 272.56
Deduct 468 from 500 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 8:
The number 78 fits into 320 4 times, leaving a remainder of 8.
The next digit of our result is 4. 
Result so far: 272.564
Deduct 312 from 320 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 9:
The number 78 fits into 80 1 times, leaving a remainder of 2.
The next digit of our result is 1. 
Result so far: 272.5641
The remainder is 2 after subtracting 78 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 10:
When dividing 20 by 78, we get 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 272.5641
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
200 divided by 78 is 2 with a remainder of 44.
The number 2 becomes the next digit in our result. 
Result so far: 272.564102
The remainder is 44 after subtracting 156 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 12:
440 divided by 78 is 5 with a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 272.5641025
Subtracting 390 from 440 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 13:
78 can be fit into 500 6 times, resulting in a remainder of 32.
Use 6 as the next digit of our solution. 
Result so far: 272.56410256
If we subtract 468 from 500, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 272.56410256 with a balance of 3.2e-08.