Let's divide 109140 by 78
Let's see how many times 78 fits into 109140.

Let's proceed to step 1:
When dividing 1 by 78, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 78

Let's proceed to step 2:
78 goes into 10 0 times with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 10 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 3:
78 can be fit into 109 1 times, resulting in a remainder of 31.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 78 away from 109, we end up with 31.
Include the next digit (1) from the dividend after 31, then repeat: 311 / 78

Going ahead to step 4:
If we divide 311 by 78, we get 3 and a remainder of 77.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtracting 234 from 311 leaves us with 77.
Grab the next digit (4) from the dividend, add it to 77, then carry on: 774 / 78

Advancing to step 5:
774 divided by 78 is 9 with a remainder of 72.
The next digit of our result is 9. 
Result so far: 139.0
Deduct 702 from 774 and we're left with 72.
Include the next digit (0) from the dividend after 72, then repeat: 720 / 78

Step 6:
If we divide 720 by 78, we get 9 and a remainder of 18.
Use 9 as the next digit of our solution. 
Result so far: 1399.0
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.

Going ahead to step 7:
78 can be fit into 180 2 times, resulting in a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 1399.2
Subtracting 156 from 180 leaves us 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.

Let's proceed to step 8:
78 can be fit into 240 3 times, resulting in a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 1399.23
The remainder is 6 after subtracting 234 from 240.
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 9:
78 can be fit into 60 0 times, resulting in a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 1399.23
If we subtract 0 from 60, we 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.

On to step 10:
78 goes into 600 7 times with a remainder of 54.
The next digit of our result is 7. 
Result so far: 1399.2307
Deduct 546 from 600 and we're left 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.

Going ahead to step 11:
540 divided by 78 is 6 with a remainder of 72.
The number 6 becomes the next digit in our result. 
Result so far: 1399.23076
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.

Let's proceed to step 12:
720 divided by 78 is 9 with a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 1399.230769
The remainder is 18 after subtracting 702 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 13:
When dividing 180 by 78, we get 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 1399.2307692
The remainder is 24 after subtracting 156 from 180.
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 14:
78 can be fit into 240 3 times, resulting in a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 1399.23076923
The remainder is 6 after subtracting 234 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

In conclusion, the division gives 1399.23076923 with a balance of 6e-09.