271622 ÷ 78 
Let's see how many times 78 fits into 271622.

Step 1:
2 divided by 78 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 78

Moving on to step 2:
27 divided by 78 is 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Include the next digit (1) from the dividend after 27, then repeat: 271 / 78

Advancing to step 3:
78 goes into 271 3 times with a remainder of 37.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 234 from 271 to get 37.
Append the next digit (6) from the dividend to 37 and continue with: 376 / 78

Going ahead to step 4:
If we divide 376 by 78, we get 4 and a remainder of 64.
Use 4 as the next digit of our solution. 
Result so far: 34.0
Subtract 312 from 376 to get 64.
Bring next digit (2) of the dividend behind the 64 and repeat the process: 642 / 78

Moving on to step 5:
78 can be fit into 642 8 times, resulting in a remainder of 18.
The next digit of our result is 8. 
Result so far: 348.0
Deduct 624 from 642 and we're left with 18.
Fetch the next digit (2) from the dividend, attach it to 18 and continue: 182 / 78

Advancing to step 6:
When dividing 182 by 78, we get 2 with a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 3482.0
Deduct 156 from 182 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
If we divide 260 by 78, we get 3 and a remainder of 26.
The next digit of our result is 3. 
Result so far: 3482.3
Subtracting 234 from 260 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 8:
The number 78 fits into 260 3 times, leaving a remainder of 26.
Record the quotient 3 as the next digit in the result. 
Result so far: 3482.33
If we subtract 234 from 260, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The final outcome is 3482.33, with a leftover of 0.026.