We're dividing 414440 by 78 
We're looking to find how many times 78 goes into 414440.

Step 1:
4 divided by 78 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (1) from the dividend after 4, then repeat: 41 / 78

Moving on to step 2:
The number 78 fits into 41 0 times, leaving a remainder of 41.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 41 and we're left with 41.
Append the next digit (4) from the dividend to 41 and continue with: 414 / 78

Going ahead to step 3:
414 divided by 78 is 5 with a remainder of 24.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtract 390 from 414 to get 24.
Fetch the next digit (4) from the dividend, attach it to 24 and continue: 244 / 78

Moving on to step 4:
The number 78 fits into 244 3 times, leaving a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 53.0
Subtract 234 from 244 to get 10.
Append the next digit (4) from the dividend to 10 and continue with: 104 / 78

Step 5:
When dividing 104 by 78, we get 1 with a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 531.0
Subtract 78 from 104 to get 26.
Bring next digit (0) of the dividend behind the 26 and repeat the process: 260 / 78

Let's proceed to step 6:
When dividing 260 by 78, we get 3 with a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 5313.0
The remainder is 26 after subtracting 234 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 7:
78 goes into 260 3 times with a remainder of 26.
Write down 3 as next digit of the result. 
Result so far: 5313.3
If we take 234 away from 260, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 8:
The number 78 fits into 260 3 times, leaving a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 5313.33
Subtract 234 from 260 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.

The final outcome is 5313.33, with a leftover of 0.026.