272747 ÷ 78 
Let's see how many times 78 fits into 272747.

Going ahead to step 1:
If we divide 2 by 78, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 78

On to step 2:
When dividing 27 by 78, we get 0 with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Include the next digit (2) from the dividend after 27, then repeat: 272 / 78

Moving on to step 3:
If we divide 272 by 78, we get 3 and a remainder of 38.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 234 from 272 and we're left with 38.
Fetch the next digit (7) from the dividend, attach it to 38 and continue: 387 / 78

Let's proceed to step 4:
78 goes into 387 4 times with a remainder of 75.
Put 4 as the next digit of the answer. 
Result so far: 34.0
If we subtract 312 from 387, we get 75.
Bring next digit (4) of the dividend behind the 75 and repeat the process: 754 / 78

Let's proceed to step 5:
754 divided by 78 is 9 with a remainder of 52.
Put 9 as the next digit of the answer. 
Result so far: 349.0
Subtracting 702 from 754 leaves us with 52.
Append the next digit (7) from the dividend to 52 and continue with: 527 / 78

On to step 6:
If we divide 527 by 78, we get 6 and a remainder of 59.
Put 6 as the next digit of the answer. 
Result so far: 3496.0
Subtract 468 from 527 to get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Advancing to step 7:
If we divide 590 by 78, we get 7 and a remainder of 44.
Use 7 as the next digit of our solution. 
Result so far: 3496.7
Subtract 546 from 590 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 8:
The number 78 fits into 440 5 times, leaving a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 3496.75
If we subtract 390 from 440, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 9:
500 divided by 78 is 6 with a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 3496.756
Subtracting 468 from 500 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.

Step 10:
320 divided by 78 is 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 3496.7564
If we take 312 away from 320, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 11:
When dividing 80 by 78, we get 1 with a remainder of 2.
The next digit of our result is 1. 
Result so far: 3496.75641
Deduct 78 from 80 and we're left 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.

Step 12:
When dividing 20 by 78, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 3496.75641
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.

Moving on to step 13:
If we divide 200 by 78, we get 2 and a remainder of 44.
Use 2 as the next digit of our solution. 
Result so far: 3496.7564102
Subtract 156 from 200 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 14:
If we divide 440 by 78, we get 5 and a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 3496.75641025
The remainder is 50 after subtracting 390 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

In conclusion, the division gives 3496.75641025 with a balance of 5e-08.