We look at the division of 71296801 by 78 
We want to figure out the number of times 71296801 can be divided by 78.

Moving on to step 1:
78 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 78

Let's proceed to step 2:
The number 78 fits into 71 0 times, leaving a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Include the next digit (2) from the dividend after 71, then repeat: 712 / 78

Let's proceed to step 3:
If we divide 712 by 78, we get 9 and a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Deduct 702 from 712 and we're left with 10.
Fetch the next digit (9) from the dividend, attach it to 10 and continue: 109 / 78

Advancing to step 4:
When dividing 109 by 78, we get 1 with a remainder of 31.
The next digit of our result is 1. 
Result so far: 91.0
Subtract 78 from 109 to get 31.
Take the next digit (6) from the dividend and append it to 31, then repeat: 316 / 78

Going ahead to step 5:
If we divide 316 by 78, we get 4 and a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 914.0
Deduct 312 from 316 and we're left with 4.
Append the next digit (8) from the dividend to 4 and continue with: 48 / 78

On to step 6:
48 divided by 78 is 0 with a remainder of 48.
The next digit of our result is 0. 
Result so far: 9140.0
If we take 0 away from 48, we end up with 48.
Take the next digit (0) from the dividend and append it to 48, then repeat: 480 / 78

Advancing to step 7:
The number 78 fits into 480 6 times, leaving a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 91406.0
Subtract 468 from 480 to get 12.
Fetch the next digit (1) from the dividend, attach it to 12 and continue: 121 / 78

Moving on to step 8:
121 divided by 78 is 1 with a remainder of 43.
Use 1 as the next digit of our solution. 
Result so far: 914061.0
The remainder is 43 after subtracting 78 from 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 9:
78 can be fit into 430 5 times, resulting in a remainder of 40.
The next digit of our result is 5. 
Result so far: 914061.5
The remainder is 40 after subtracting 390 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 10:
If we divide 400 by 78, we get 5 and a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 914061.55
Subtracting 390 from 400 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The final result is 914061.55 with a remainder of 0.01.