We look at the division of 400849 by 78 
We're looking to find how many times 78 goes into 400849.

Let's proceed to step 1:
4 divided by 78 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 78

Advancing to step 2:
When dividing 40 by 78, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Include the next digit (0) from the dividend after 40, then repeat: 400 / 78

Step 3:
78 can be fit into 400 5 times, resulting in a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtract 390 from 400 to get 10.
Bring next digit (8) of the dividend behind the 10 and repeat the process: 108 / 78

Moving on to step 4:
108 divided by 78 is 1 with a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 51.0
Subtract 78 from 108 to get 30.
Grab the next digit (4) from the dividend, add it to 30, then carry on: 304 / 78

Advancing to step 5:
When dividing 304 by 78, we get 3 with a remainder of 70.
Write down 3 as next digit of the result. 
Result so far: 513.0
The remainder is 70 after subtracting 234 from 304.
Grab the next digit (9) from the dividend, add it to 70, then carry on: 709 / 78

Let's proceed to step 6:
78 goes into 709 9 times with a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 5139.0
If we take 702 away from 709, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
78 goes into 70 0 times with a remainder of 70.
Put 0 as the next digit of the answer. 
Result so far: 5139.0
Deduct 0 from 70 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 8:
78 goes into 700 8 times with a remainder of 76.
Use 8 as the next digit of our solution. 
Result so far: 5139.08
Deduct 624 from 700 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 9:
If we divide 760 by 78, we get 9 and a remainder of 58.
The next digit of our result is 9. 
Result so far: 5139.089
If we take 702 away from 760, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 10:
If we divide 580 by 78, we get 7 and a remainder of 34.
Use 7 as the next digit of our solution. 
Result so far: 5139.0897
The remainder is 34 after subtracting 546 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 11:
78 goes into 340 4 times with a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 5139.08974
Deduct 312 from 340 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 12:
280 divided by 78 is 3 with a remainder of 46.
Write down 3 as next digit of the result. 
Result so far: 5139.089743
Deduct 234 from 280 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 13:
The number 78 fits into 460 5 times, leaving a remainder of 70.
The next digit of our result is 5. 
Result so far: 5139.0897435
The remainder is 70 after subtracting 390 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 14:
If we divide 700 by 78, we get 8 and a remainder of 76.
The next digit of our result is 8. 
Result so far: 5139.08974358
Subtract 624 from 700 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

The final outcome is 5139.08974358, with a leftover of 7.6e-08.