We're dividing 217704 by 78 
Let's see how many times 78 fits into 217704.

Going ahead to step 1:
If we divide 2 by 78, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 78

On to step 2:
78 can be fit into 21 0 times, resulting in a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 21 leaves us with 21.
Grab the next digit (7) from the dividend, add it to 21, then carry on: 217 / 78

Moving on to step 3:
217 divided by 78 is 2 with a remainder of 61.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 156 from 217 and we're left with 61.
Fetch the next digit (7) from the dividend, attach it to 61 and continue: 617 / 78

On to step 4:
78 goes into 617 7 times with a remainder of 71.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Deduct 546 from 617 and we're left with 71.
Fetch the next digit (0) from the dividend, attach it to 71 and continue: 710 / 78

Advancing to step 5:
78 goes into 710 9 times with a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 279.0
If we subtract 702 from 710, we get 8.
Append the next digit (4) from the dividend to 8 and continue with: 84 / 78

Going ahead to step 6:
78 can be fit into 84 1 times, resulting in a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 2791.0
The remainder is 6 after subtracting 78 from 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 7:
When dividing 60 by 78, we get 0 with a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 2791.0
If we take 0 away from 60, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 8:
600 divided by 78 is 7 with a remainder of 54.
Write down 7 as next digit of the result. 
Result so far: 2791.07
If we subtract 546 from 600, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 9:
When dividing 540 by 78, we get 6 with a remainder of 72.
The number 6 becomes the next digit in our result. 
Result so far: 2791.076
Subtract 468 from 540 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.

Advancing to step 10:
When dividing 720 by 78, we get 9 with a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 2791.0769
Subtract 702 from 720 to 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.

Moving on to step 11:
78 goes into 180 2 times with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 2791.07692
Deduct 156 from 180 and we're left with 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 12:
78 can be fit into 240 3 times, resulting in a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 2791.076923
Subtracting 234 from 240 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 13:
78 goes into 60 0 times with a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 2791.076923
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 14:
When dividing 600 by 78, we get 7 with a remainder of 54.
Put 7 as the next digit of the answer. 
Result so far: 2791.07692307
Subtract 546 from 600 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Our division results in 2791.07692307 with a remaining 5.4e-08.