We look at the division of 406976 by 78 
We're looking to find how many times 78 goes into 406976.

Let's proceed to step 1:
78 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 78

Going ahead to step 2:
If we divide 40 by 78, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 78

Moving on to step 3:
78 can be fit into 406 5 times, resulting in a remainder of 16.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we subtract 390 from 406, we get 16.
Append the next digit (9) from the dividend to 16 and continue with: 169 / 78

Advancing to step 4:
If we divide 169 by 78, we get 2 and a remainder of 13.
Put 2 as the next digit of the answer. 
Result so far: 52.0
The remainder is 13 after subtracting 156 from 169.
Take the next digit (7) from the dividend and append it to 13, then repeat: 137 / 78

Step 5:
78 can be fit into 137 1 times, resulting in a remainder of 59.
Use 1 as the next digit of our solution. 
Result so far: 521.0
Subtract 78 from 137 to get 59.
Include the next digit (6) from the dividend after 59, then repeat: 596 / 78

Advancing to step 6:
When dividing 596 by 78, we get 7 with a remainder of 50.
The number 7 becomes the next digit in our result. 
Result so far: 5217.0
The remainder is 50 after subtracting 546 from 596.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 7:
78 goes into 500 6 times with a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 5217.6
If we subtract 468 from 500, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 8:
78 goes into 320 4 times with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 5217.64
Subtract 312 from 320 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 9:
80 divided by 78 is 1 with a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 5217.641
Subtract 78 from 80 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 10:
78 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 5217.641
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
78 goes into 200 2 times with a remainder of 44.
The number 2 becomes the next digit in our result. 
Result so far: 5217.64102
Subtract 156 from 200 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 12:
The number 78 fits into 440 5 times, leaving a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 5217.641025
If we take 390 away from 440, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 13:
78 goes into 500 6 times with a remainder of 32.
Write down 6 as next digit of the result. 
Result so far: 5217.6410256
The remainder is 32 after subtracting 468 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 14:
78 goes into 320 4 times with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 5217.64102564
Subtracting 312 from 320 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final outcome is 5217.64102564, with a leftover of 8e-09.