We look at the division of 78706001 by 38 
We want to figure out the number of times 78706001 can be divided by 38.

Moving on to step 1:
If we divide 7 by 38, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 38

Moving on to step 2:
When dividing 78 by 38, we get 2 with a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 76 away from 78, we end up with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 38

Moving on to step 3:
If we divide 27 by 38, we get 0 and a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 20.0
If we subtract 0 from 27, we get 27.
Fetch the next digit (0) from the dividend, attach it to 27 and continue: 270 / 38

On to step 4:
38 can be fit into 270 7 times, resulting in a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 207.0
If we subtract 266 from 270, we get 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 38

Advancing to step 5:
38 can be fit into 46 1 times, resulting in a remainder of 8.
The next digit of our result is 1. 
Result so far: 2071.0
Deduct 38 from 46 and we're left with 8.
Include the next digit (0) from the dividend after 8, then repeat: 80 / 38

Step 6:
If we divide 80 by 38, we get 2 and a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 20712.0
Subtract 76 from 80 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 38

Advancing to step 7:
When dividing 40 by 38, we get 1 with a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 207121.0
Deduct 38 from 40 and we're left with 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 38

On to step 8:
The number 38 fits into 21 0 times, leaving a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 2071210.0
If we take 0 away from 21, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 9:
210 divided by 38 is 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 2071210.5
Subtracting 190 from 210 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.

Going ahead to step 10:
38 goes into 200 5 times with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 2071210.55
Subtract 190 from 200 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Our division results in 2071210.55 with a remaining 0.01.