We look at the division of 32316 by 78 
We want to divide 32316 by 78.

Advancing to step 1:
78 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 78

Let's proceed to step 2:
If we divide 32 by 78, we get 0 and a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Include the next digit (3) from the dividend after 32, then repeat: 323 / 78

Advancing to step 3:
When dividing 323 by 78, we get 4 with a remainder of 11.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we subtract 312 from 323, we get 11.
Bring next digit (1) of the dividend behind the 11 and repeat the process: 111 / 78

On to step 4:
78 can be fit into 111 1 times, resulting in a remainder of 33.
Put 1 as the next digit of the answer. 
Result so far: 41.0
If we subtract 78 from 111, we get 33.
Bring next digit (6) of the dividend behind the 33 and repeat the process: 336 / 78

On to step 5:
336 divided by 78 is 4 with a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 414.0
Subtracting 312 from 336 leaves us 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 6:
When dividing 240 by 78, we get 3 with a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 414.3
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.

Moving on to step 7:
If we divide 60 by 78, we get 0 and a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 414.3
If we subtract 0 from 60, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 8:
The number 78 fits into 600 7 times, leaving a remainder of 54.
Record the quotient 7 as the next digit in the result. 
Result so far: 414.307
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.

On to step 9:
540 divided by 78 is 6 with a remainder of 72.
Record the quotient 6 as the next digit in the result. 
Result so far: 414.3076
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.

Step 10:
The number 78 fits into 720 9 times, leaving a remainder of 18.
Write down 9 as next digit of the result. 
Result so far: 414.30769
Deduct 702 from 720 and we're left 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 11:
78 can be fit into 180 2 times, resulting in a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 414.307692
If we subtract 156 from 180, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 12:
If we divide 240 by 78, we get 3 and a remainder of 6.
The next digit of our result is 3. 
Result so far: 414.3076923
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.

Going ahead to step 13:
78 can be fit into 60 0 times, resulting in a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 414.3076923
Subtracting 0 from 60 leaves us 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.

The quotient of the division is 414.3076923, and the remainder is 6e-08.