204651 ÷ 78 
We want to figure out the number of times 204651 can be divided by 78.

Step 1:
2 divided by 78 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 78

Advancing to step 2:
If we divide 20 by 78, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Grab the next digit (4) from the dividend, add it to 20, then carry on: 204 / 78

Step 3:
If we divide 204 by 78, we get 2 and a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 156 away from 204, we end up with 48.
Take the next digit (6) from the dividend and append it to 48, then repeat: 486 / 78

Going ahead to step 4:
If we divide 486 by 78, we get 6 and a remainder of 18.
Write down 6 as next digit of the result. 
Result so far: 26.0
If we subtract 468 from 486, we get 18.
Include the next digit (5) from the dividend after 18, then repeat: 185 / 78

Step 5:
185 divided by 78 is 2 with a remainder of 29.
Record the quotient 2 as the next digit in the result. 
Result so far: 262.0
If we take 156 away from 185, we end up with 29.
Fetch the next digit (1) from the dividend, attach it to 29 and continue: 291 / 78

Step 6:
78 goes into 291 3 times with a remainder of 57.
Write down 3 as next digit of the result. 
Result so far: 2623.0
Deduct 234 from 291 and we're left with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

On to step 7:
78 goes into 570 7 times with a remainder of 24.
The number 7 becomes the next digit in our result. 
Result so far: 2623.7
If we take 546 away from 570, we end up 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.

Going ahead to step 8:
240 divided by 78 is 3 with a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 2623.73
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 goes into 60 0 times with a remainder of 60.
The next digit of our result is 0. 
Result so far: 2623.73
The remainder is 60 after subtracting 0 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 10:
The number 78 fits into 600 7 times, leaving a remainder of 54.
Use 7 as the next digit of our solution. 
Result so far: 2623.7307
If we take 546 away from 600, we end up 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.

On to step 11:
78 goes into 540 6 times with a remainder of 72.
The number 6 becomes the next digit in our result. 
Result so far: 2623.73076
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.

Going ahead to step 12:
78 can be fit into 720 9 times, resulting in a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 2623.730769
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.

Advancing to step 13:
180 divided by 78 is 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 2623.7307692
If we take 156 away from 180, we end up 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.

Going ahead to step 14:
When dividing 240 by 78, we get 3 with a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 2623.73076923
Deduct 234 from 240 and we're left 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.

The final result is 2623.73076923 with a remainder of 6e-09.