We look at the division of 206178 by 70 
We're looking to find how many times 70 goes into 206178.

On to step 1:
The number 70 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 70

Moving on to step 2:
If we divide 20 by 70, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Fetch the next digit (6) from the dividend, attach it to 20 and continue: 206 / 70

Let's proceed to step 3:
When dividing 206 by 70, we get 2 with a remainder of 66.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 140 away from 206, we end up with 66.
Append the next digit (1) from the dividend to 66 and continue with: 661 / 70

Moving on to step 4:
70 can be fit into 661 9 times, resulting in a remainder of 31.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
Subtracting 630 from 661 leaves us with 31.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 70

Advancing to step 5:
The number 70 fits into 317 4 times, leaving a remainder of 37.
Put 4 as the next digit of the answer. 
Result so far: 294.0
If we take 280 away from 317, we end up with 37.
Fetch the next digit (8) from the dividend, attach it to 37 and continue: 378 / 70

Advancing to step 6:
70 can be fit into 378 5 times, resulting in a remainder of 28.
Write down 5 as next digit of the result. 
Result so far: 2945.0
The remainder is 28 after subtracting 350 from 378.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 7:
70 goes into 280 4 times with a remainder of 0.
Use 4 as the next digit of our solution. 
Result so far: 2945.4
Subtract 280 from 280 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 8:
If we divide 0 by 70, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2945.4
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
70 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 2945.4
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 2945.4 and a remainder of 0.0.