239074 ÷ 78 
Let's see how many times 78 fits into 239074.

Advancing to step 1:
78 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 78

Moving on to step 2:
78 can be fit into 23 0 times, resulting in a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Include the next digit (9) from the dividend after 23, then repeat: 239 / 78

Advancing to step 3:
78 can be fit into 239 3 times, resulting in a remainder of 5.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 5 after subtracting 234 from 239.
Take the next digit (0) from the dividend and append it to 5, then repeat: 50 / 78

Step 4:
When dividing 50 by 78, we get 0 with a remainder of 50.
Use 0 as the next digit of our solution. 
Result so far: 30.0
If we take 0 away from 50, we end up with 50.
Bring next digit (7) of the dividend behind the 50 and repeat the process: 507 / 78

Advancing to step 5:
78 goes into 507 6 times with a remainder of 39.
Record the quotient 6 as the next digit in the result. 
Result so far: 306.0
Deduct 468 from 507 and we're left with 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 78

Step 6:
78 goes into 394 5 times with a remainder of 4.
Write down 5 as next digit of the result. 
Result so far: 3065.0
Deduct 390 from 394 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
40 divided by 78 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 3065.0
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 8:
78 can be fit into 400 5 times, resulting in a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 3065.05
If we subtract 390 from 400, we 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.

Going ahead to step 9:
78 goes into 100 1 times with a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 3065.051
If we take 78 away from 100, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 10:
If we divide 220 by 78, we get 2 and a remainder of 64.
Record the quotient 2 as the next digit in the result. 
Result so far: 3065.0512
Subtracting 156 from 220 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 11:
When dividing 640 by 78, we get 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 3065.05128
Subtract 624 from 640 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 12:
When dividing 160 by 78, we get 2 with a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 3065.051282
If we subtract 156 from 160, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 13:
78 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 3065.051282
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 14:
If we divide 400 by 78, we get 5 and a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 3065.05128205
If we subtract 390 from 400, we 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.

The quotient of the division is 3065.05128205, and the remainder is 1e-08.