12278159 ÷ 932 
We want to figure out the number of times 12278159 can be divided by 932.

On to step 1:
932 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (2) from the dividend and append it to 1, then repeat: 12 / 932

Let's proceed to step 2:
The number 932 fits into 12 0 times, leaving a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 12 after subtracting 0 from 12.
Include the next digit (2) from the dividend after 12, then repeat: 122 / 932

Going ahead to step 3:
932 can be fit into 122 0 times, resulting in a remainder of 122.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 122 leaves us with 122.
Include the next digit (7) from the dividend after 122, then repeat: 1227 / 932

Going ahead to step 4:
1227 divided by 932 is 1 with a remainder of 295.
The next digit of our result is 1. 
Result so far: 1.0
If we take 932 away from 1227, we end up with 295.
Append the next digit (8) from the dividend to 295 and continue with: 2958 / 932

Moving on to step 5:
2958 divided by 932 is 3 with a remainder of 162.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 2796 from 2958 to get 162.
Append the next digit (1) from the dividend to 162 and continue with: 1621 / 932

Step 6:
1621 divided by 932 is 1 with a remainder of 689.
Record the quotient 1 as the next digit in the result. 
Result so far: 131.0
If we subtract 932 from 1621, we get 689.
Fetch the next digit (5) from the dividend, attach it to 689 and continue: 6895 / 932

Let's proceed to step 7:
932 goes into 6895 7 times with a remainder of 371.
Use 7 as the next digit of our solution. 
Result so far: 1317.0
Deduct 6524 from 6895 and we're left with 371.
Bring next digit (9) of the dividend behind the 371 and repeat the process: 3719 / 932

On to step 8:
The number 932 fits into 3719 3 times, leaving a remainder of 923.
The next digit of our result is 3. 
Result so far: 13173.0
Subtract 2796 from 3719 to get 923.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9230, and continue the process.

Let's proceed to step 9:
The number 932 fits into 9230 9 times, leaving a remainder of 842.
Put 9 as the next digit of the answer. 
Result so far: 13173.9
If we subtract 8388 from 9230, we get 842.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8420, and continue the process.

Moving on to step 10:
932 can be fit into 8420 9 times, resulting in a remainder of 32.
Use 9 as the next digit of our solution. 
Result so far: 13173.99
Subtracting 8388 from 8420 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 13173.99 with a balance of 0.032.