Let's divide 31788525 by 78
We're looking to find how many times 78 goes into 31788525.

Moving on to step 1:
If we divide 3 by 78, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 78

Step 2:
When dividing 31 by 78, we get 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Take the next digit (7) from the dividend and append it to 31, then repeat: 317 / 78

Moving on to step 3:
78 goes into 317 4 times with a remainder of 5.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 312 from 317 to get 5.
Grab the next digit (8) from the dividend, add it to 5, then carry on: 58 / 78

Step 4:
If we divide 58 by 78, we get 0 and a remainder of 58.
Use 0 as the next digit of our solution. 
Result so far: 40.0
Deduct 0 from 58 and we're left with 58.
Append the next digit (8) from the dividend to 58 and continue with: 588 / 78

Advancing to step 5:
588 divided by 78 is 7 with a remainder of 42.
Record the quotient 7 as the next digit in the result. 
Result so far: 407.0
Subtracting 546 from 588 leaves us with 42.
Bring next digit (5) of the dividend behind the 42 and repeat the process: 425 / 78

Step 6:
When dividing 425 by 78, we get 5 with a remainder of 35.
The number 5 becomes the next digit in our result. 
Result so far: 4075.0
The remainder is 35 after subtracting 390 from 425.
Append the next digit (2) from the dividend to 35 and continue with: 352 / 78

Step 7:
When dividing 352 by 78, we get 4 with a remainder of 40.
The number 4 becomes the next digit in our result. 
Result so far: 40754.0
Deduct 312 from 352 and we're left with 40.
Grab the next digit (5) from the dividend, add it to 40, then carry on: 405 / 78

On to step 8:
78 can be fit into 405 5 times, resulting in a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 407545.0
Deduct 390 from 405 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 9:
When dividing 150 by 78, we get 1 with a remainder of 72.
Write down 1 as next digit of the result. 
Result so far: 407545.1
If we take 78 away from 150, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 10:
78 goes into 720 9 times with a remainder of 18.
Use 9 as the next digit of our solution. 
Result so far: 407545.19
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.
Record the quotient 2 as the next digit in the result. 
Result so far: 407545.192
Subtract 156 from 180 to 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.

Step 12:
If we divide 240 by 78, we get 3 and a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 407545.1923
Deduct 234 from 240 and we're left 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.

On to step 13:
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: 407545.1923
Deduct 0 from 60 and we're left 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.

On to step 14:
600 divided by 78 is 7 with a remainder of 54.
Record the quotient 7 as the next digit in the result. 
Result so far: 407545.192307
Subtract 546 from 600 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 15:
540 divided by 78 is 6 with a remainder of 72.
The next digit of our result is 6. 
Result so far: 407545.1923076
If we subtract 468 from 540, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 16:
720 divided by 78 is 9 with a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 407545.19230769
The remainder is 18 after subtracting 702 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

In conclusion, the division gives 407545.19230769 with a balance of 1.8e-08.