We look at the division of 71800926 by 78 
Let's see how many times 78 fits into 71800926.

Advancing to step 1:
When dividing 7 by 78, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 78

Step 2:
78 goes into 71 0 times with a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 71 to get 71.
Grab the next digit (8) from the dividend, add it to 71, then carry on: 718 / 78

Going ahead to step 3:
78 goes into 718 9 times with a remainder of 16.
The next digit of our result is 9. 
Result so far: 9.0
The remainder is 16 after subtracting 702 from 718.
Grab the next digit (0) from the dividend, add it to 16, then carry on: 160 / 78

Going ahead to step 4:
When dividing 160 by 78, we get 2 with a remainder of 4.
The next digit of our result is 2. 
Result so far: 92.0
Subtract 156 from 160 to get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 78

Step 5:
78 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 920.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 78

Going ahead to step 6:
When dividing 409 by 78, we get 5 with a remainder of 19.
Use 5 as the next digit of our solution. 
Result so far: 9205.0
If we take 390 away from 409, we end up with 19.
Grab the next digit (2) from the dividend, add it to 19, then carry on: 192 / 78

On to step 7:
The number 78 fits into 192 2 times, leaving a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 92052.0
The remainder is 36 after subtracting 156 from 192.
Grab the next digit (6) from the dividend, add it to 36, then carry on: 366 / 78

Step 8:
If we divide 366 by 78, we get 4 and a remainder of 54.
The number 4 becomes the next digit in our result. 
Result so far: 920524.0
Subtracting 312 from 366 leaves us with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 9:
When dividing 540 by 78, we get 6 with a remainder of 72.
Put 6 as the next digit of the answer. 
Result so far: 920524.6
Deduct 468 from 540 and we're left with 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.
Put 9 as the next digit of the answer. 
Result so far: 920524.69
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.

Let's proceed to step 11:
The number 78 fits into 180 2 times, leaving a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 920524.692
If we take 156 away from 180, we end up 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:
The number 78 fits into 240 3 times, leaving a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 920524.6923
Subtract 234 from 240 to get 6.
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 13:
When dividing 60 by 78, we get 0 with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 920524.6923
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 14:
The number 78 fits into 600 7 times, leaving a remainder of 54.
Record the quotient 7 as the next digit in the result. 
Result so far: 920524.692307
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.

Let's proceed to step 15:
If we divide 540 by 78, we get 6 and a remainder of 72.
Use 6 as the next digit of our solution. 
Result so far: 920524.6923076
Subtracting 468 from 540 leaves us with 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 16:
720 divided by 78 is 9 with a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 920524.69230769
If we subtract 702 from 720, we 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.

After the division, we end up with 920524.69230769 and a remainder of 1.8e-08.