We're dividing 78963961 by 221 
We're looking to find how many times 221 goes into 78963961.

Going ahead to step 1:
If we divide 7 by 221, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 221

Step 2:
78 divided by 221 is 0 with a remainder of 78.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 78 to get 78.
Include the next digit (9) from the dividend after 78, then repeat: 789 / 221

Advancing to step 3:
When dividing 789 by 221, we get 3 with a remainder of 126.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 663 from 789, we get 126.
Include the next digit (6) from the dividend after 126, then repeat: 1266 / 221

Moving on to step 4:
When dividing 1266 by 221, we get 5 with a remainder of 161.
The number 5 becomes the next digit in our result. 
Result so far: 35.0
Deduct 1105 from 1266 and we're left with 161.
Take the next digit (3) from the dividend and append it to 161, then repeat: 1613 / 221

Step 5:
221 can be fit into 1613 7 times, resulting in a remainder of 66.
Use 7 as the next digit of our solution. 
Result so far: 357.0
Deduct 1547 from 1613 and we're left with 66.
Fetch the next digit (9) from the dividend, attach it to 66 and continue: 669 / 221

Going ahead to step 6:
221 can be fit into 669 3 times, resulting in a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 3573.0
Subtract 663 from 669 to get 6.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 221

Step 7:
221 goes into 66 0 times with a remainder of 66.
The next digit of our result is 0. 
Result so far: 35730.0
The remainder is 66 after subtracting 0 from 66.
Fetch the next digit (1) from the dividend, attach it to 66 and continue: 661 / 221

Going ahead to step 8:
If we divide 661 by 221, we get 2 and a remainder of 219.
The next digit of our result is 2. 
Result so far: 357302.0
Subtract 442 from 661 to get 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

On to step 9:
When dividing 2190 by 221, we get 9 with a remainder of 201.
Use 9 as the next digit of our solution. 
Result so far: 357302.9
Subtract 1989 from 2190 to get 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2010, and continue the process.

Advancing to step 10:
When dividing 2010 by 221, we get 9 with a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 357302.99
Subtract 1989 from 2010 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

After the division, we end up with 357302.99 and a remainder of 0.021.