We look at the division of 96780434 by 678 
We're looking to find how many times 678 goes into 96780434.

Moving on to step 1:
The number 678 fits into 9 0 times, leaving a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 678

Advancing to step 2:
678 can be fit into 96 0 times, resulting in a remainder of 96.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 96 after subtracting 0 from 96.
Bring next digit (7) of the dividend behind the 96 and repeat the process: 967 / 678

Moving on to step 3:
When dividing 967 by 678, we get 1 with a remainder of 289.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 678 from 967 leaves us with 289.
Include the next digit (8) from the dividend after 289, then repeat: 2898 / 678

Going ahead to step 4:
2898 divided by 678 is 4 with a remainder of 186.
Use 4 as the next digit of our solution. 
Result so far: 14.0
If we take 2712 away from 2898, we end up with 186.
Take the next digit (0) from the dividend and append it to 186, then repeat: 1860 / 678

Advancing to step 5:
1860 divided by 678 is 2 with a remainder of 504.
Write down 2 as next digit of the result. 
Result so far: 142.0
Subtract 1356 from 1860 to get 504.
Fetch the next digit (4) from the dividend, attach it to 504 and continue: 5044 / 678

Advancing to step 6:
The number 678 fits into 5044 7 times, leaving a remainder of 298.
The number 7 becomes the next digit in our result. 
Result so far: 1427.0
If we take 4746 away from 5044, we end up with 298.
Bring next digit (3) of the dividend behind the 298 and repeat the process: 2983 / 678

Step 7:
678 goes into 2983 4 times with a remainder of 271.
Put 4 as the next digit of the answer. 
Result so far: 14274.0
If we subtract 2712 from 2983, we get 271.
Grab the next digit (4) from the dividend, add it to 271, then carry on: 2714 / 678

Let's proceed to step 8:
678 goes into 2714 4 times with a remainder of 2.
The next digit of our result is 4. 
Result so far: 142744.0
If we take 2712 away from 2714, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 9:
The number 678 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 142744.0
Subtracting 0 from 20 leaves us 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.

Advancing to step 10:
678 can be fit into 200 0 times, resulting in a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 142744.0
Subtract 0 from 200 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final result is 142744.0 with a remainder of 0.2.