213075 ÷ 78 
We're looking to find how many times 78 goes into 213075.

Step 1:
78 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 78

On to step 2:
78 goes into 21 0 times with a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 21 to get 21.
Append the next digit (3) from the dividend to 21 and continue with: 213 / 78

Step 3:
If we divide 213 by 78, we get 2 and a remainder of 57.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 156 from 213 and we're left with 57.
Fetch the next digit (0) from the dividend, attach it to 57 and continue: 570 / 78

Let's proceed to step 4:
The number 78 fits into 570 7 times, leaving a remainder of 24.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Deduct 546 from 570 and we're left with 24.
Include the next digit (7) from the dividend after 24, then repeat: 247 / 78

Step 5:
If we divide 247 by 78, we get 3 and a remainder of 13.
The number 3 becomes the next digit in our result. 
Result so far: 273.0
If we take 234 away from 247, we end up with 13.
Bring next digit (5) of the dividend behind the 13 and repeat the process: 135 / 78

Advancing to step 6:
135 divided by 78 is 1 with a remainder of 57.
The number 1 becomes the next digit in our result. 
Result so far: 2731.0
Subtract 78 from 135 to get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Let's proceed to step 7:
The number 78 fits into 570 7 times, leaving a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 2731.7
Deduct 546 from 570 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.

Let's proceed to step 8:
If we divide 240 by 78, we get 3 and a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 2731.73
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.

Let's proceed to step 9:
If we divide 60 by 78, we get 0 and a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 2731.73
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.

Step 10:
600 divided by 78 is 7 with a remainder of 54.
The next digit of our result is 7. 
Result so far: 2731.7307
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.

Moving on to step 11:
If we divide 540 by 78, we get 6 and a remainder of 72.
Put 6 as the next digit of the answer. 
Result so far: 2731.73076
If we subtract 468 from 540, we 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 12:
720 divided by 78 is 9 with a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 2731.730769
Subtracting 702 from 720 leaves us with 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 13:
180 divided by 78 is 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 2731.7307692
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.

Step 14:
78 goes into 240 3 times with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 2731.73076923
If we subtract 234 from 240, we 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.

After the division, we end up with 2731.73076923 and a remainder of 6e-09.