We look at the division of 27489624 by 78 
We're looking to find how many times 78 goes into 27489624.

Let's proceed to step 1:
2 divided by 78 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 78

Advancing to step 2:
78 can be fit into 27 0 times, resulting in a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 78

Advancing to step 3:
If we divide 274 by 78, we get 3 and a remainder of 40.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 234 from 274 leaves us with 40.
Fetch the next digit (8) from the dividend, attach it to 40 and continue: 408 / 78

Advancing to step 4:
The number 78 fits into 408 5 times, leaving a remainder of 18.
Use 5 as the next digit of our solution. 
Result so far: 35.0
The remainder is 18 after subtracting 390 from 408.
Append the next digit (9) from the dividend to 18 and continue with: 189 / 78

Let's proceed to step 5:
189 divided by 78 is 2 with a remainder of 33.
Use 2 as the next digit of our solution. 
Result so far: 352.0
Subtract 156 from 189 to get 33.
Take the next digit (6) from the dividend and append it to 33, then repeat: 336 / 78

On to step 6:
78 can be fit into 336 4 times, resulting in a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 3524.0
The remainder is 24 after subtracting 312 from 336.
Bring next digit (2) of the dividend behind the 24 and repeat the process: 242 / 78

Moving on to step 7:
242 divided by 78 is 3 with a remainder of 8.
Record the quotient 3 as the next digit in the result. 
Result so far: 35243.0
The remainder is 8 after subtracting 234 from 242.
Append the next digit (4) from the dividend to 8 and continue with: 84 / 78

Advancing to step 8:
84 divided by 78 is 1 with a remainder of 6.
Record the quotient 1 as the next digit in the result. 
Result so far: 352431.0
Subtract 78 from 84 to 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.

On to step 9:
If we divide 60 by 78, we get 0 and a remainder of 60.
The next digit of our result is 0. 
Result so far: 352431.0
Deduct 0 from 60 and we're left 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.
Put 7 as the next digit of the answer. 
Result so far: 352431.07
Subtract 546 from 600 to 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.

On to step 11:
78 goes into 540 6 times with a remainder of 72.
Record the quotient 6 as the next digit in the result. 
Result so far: 352431.076
The remainder is 72 after subtracting 468 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 12:
720 divided by 78 is 9 with a remainder of 18.
The next digit of our result is 9. 
Result so far: 352431.0769
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.

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: 352431.07692
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:
78 can be fit into 240 3 times, resulting in a remainder of 6.
The next digit of our result is 3. 
Result so far: 352431.076923
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.

Advancing to step 15:
78 can be fit into 60 0 times, resulting in a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 352431.076923
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.

Let's proceed to step 16:
78 goes into 600 7 times with a remainder of 54.
The number 7 becomes the next digit in our result. 
Result so far: 352431.07692307
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.

The final outcome is 352431.07692307, with a leftover of 5.4e-08.