19078392 ÷ 821 
We're looking to find how many times 821 goes into 19078392.

Going ahead to step 1:
If we divide 1 by 821, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 821

Step 2:
821 can be fit into 19 0 times, resulting in a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 19 leaves us with 19.
Grab the next digit (0) from the dividend, add it to 19, then carry on: 190 / 821

Moving on to step 3:
If we divide 190 by 821, we get 0 and a remainder of 190.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 190 and we're left with 190.
Append the next digit (7) from the dividend to 190 and continue with: 1907 / 821

On to step 4:
821 can be fit into 1907 2 times, resulting in a remainder of 265.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 1642 from 1907 and we're left with 265.
Take the next digit (8) from the dividend and append it to 265, then repeat: 2658 / 821

Advancing to step 5:
The number 821 fits into 2658 3 times, leaving a remainder of 195.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we take 2463 away from 2658, we end up with 195.
Bring next digit (3) of the dividend behind the 195 and repeat the process: 1953 / 821

Moving on to step 6:
821 goes into 1953 2 times with a remainder of 311.
The next digit of our result is 2. 
Result so far: 232.0
The remainder is 311 after subtracting 1642 from 1953.
Append the next digit (9) from the dividend to 311 and continue with: 3119 / 821

Going ahead to step 7:
3119 divided by 821 is 3 with a remainder of 656.
Record the quotient 3 as the next digit in the result. 
Result so far: 2323.0
Subtracting 2463 from 3119 leaves us with 656.
Take the next digit (2) from the dividend and append it to 656, then repeat: 6562 / 821

On to step 8:
821 goes into 6562 7 times with a remainder of 815.
Put 7 as the next digit of the answer. 
Result so far: 23237.0
Subtracting 5747 from 6562 leaves us with 815.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8150, and continue the process.

Moving on to step 9:
821 goes into 8150 9 times with a remainder of 761.
The next digit of our result is 9. 
Result so far: 23237.9
If we subtract 7389 from 8150, we get 761.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7610, and continue the process.

Let's proceed to step 10:
If we divide 7610 by 821, we get 9 and a remainder of 221.
Write down 9 as next digit of the result. 
Result so far: 23237.99
Subtracting 7389 from 7610 leaves us with 221.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2210, and continue the process.

The final outcome is 23237.99, with a leftover of 0.221.