Let's divide 78544940 by 962
We want to figure out the number of times 78544940 can be divided by 962.

On to step 1:
If we divide 7 by 962, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 962

Advancing to step 2:
The number 962 fits into 78 0 times, leaving a remainder of 78.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 78 after subtracting 0 from 78.
Append the next digit (5) from the dividend to 78 and continue with: 785 / 962

Moving on to step 3:
962 goes into 785 0 times with a remainder of 785.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 785, we end up with 785.
Include the next digit (4) from the dividend after 785, then repeat: 7854 / 962

Moving on to step 4:
962 can be fit into 7854 8 times, resulting in a remainder of 158.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Deduct 7696 from 7854 and we're left with 158.
Take the next digit (4) from the dividend and append it to 158, then repeat: 1584 / 962

Let's proceed to step 5:
The number 962 fits into 1584 1 times, leaving a remainder of 622.
Use 1 as the next digit of our solution. 
Result so far: 81.0
If we subtract 962 from 1584, we get 622.
Append the next digit (9) from the dividend to 622 and continue with: 6229 / 962

Step 6:
962 can be fit into 6229 6 times, resulting in a remainder of 457.
The next digit of our result is 6. 
Result so far: 816.0
The remainder is 457 after subtracting 5772 from 6229.
Fetch the next digit (4) from the dividend, attach it to 457 and continue: 4574 / 962

Going ahead to step 7:
962 goes into 4574 4 times with a remainder of 726.
The next digit of our result is 4. 
Result so far: 8164.0
Deduct 3848 from 4574 and we're left with 726.
Bring next digit (0) of the dividend behind the 726 and repeat the process: 7260 / 962

Moving on to step 8:
962 can be fit into 7260 7 times, resulting in a remainder of 526.
The number 7 becomes the next digit in our result. 
Result so far: 81647.0
Deduct 6734 from 7260 and we're left with 526.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5260, and continue the process.

Let's proceed to step 9:
5260 divided by 962 is 5 with a remainder of 450.
The number 5 becomes the next digit in our result. 
Result so far: 81647.5
If we subtract 4810 from 5260, we get 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

On to step 10:
4500 divided by 962 is 4 with a remainder of 652.
Use 4 as the next digit of our solution. 
Result so far: 81647.54
The remainder is 652 after subtracting 3848 from 4500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6520, and continue the process.

Let's proceed to step 11:
When dividing 6520 by 962, we get 6 with a remainder of 748.
Record the quotient 6 as the next digit in the result. 
Result so far: 81647.546
Subtracting 5772 from 6520 leaves us with 748.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7480, and continue the process.

Moving on to step 12:
962 goes into 7480 7 times with a remainder of 746.
Write down 7 as next digit of the result. 
Result so far: 81647.5467
Subtract 6734 from 7480 to get 746.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7460, and continue the process.

On to step 13:
7460 divided by 962 is 7 with a remainder of 726.
Write down 7 as next digit of the result. 
Result so far: 81647.54677
Subtracting 6734 from 7460 leaves us with 726.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7260, and continue the process.

After the division, we end up with 81647.54677 and a remainder of 0.000726.