We're dividing 242771 by 78 
We want to figure out the number of times 242771 can be divided by 78.

Advancing to step 1:
78 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 78

On to step 2:
If we divide 24 by 78, we get 0 and a remainder of 24.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 24, we get 24.
Bring next digit (2) of the dividend behind the 24 and repeat the process: 242 / 78

Advancing to step 3:
78 goes into 242 3 times with a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 234 away from 242, we end up with 8.
Bring next digit (7) of the dividend behind the 8 and repeat the process: 87 / 78

Let's proceed to step 4:
If we divide 87 by 78, we get 1 and a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Subtracting 78 from 87 leaves us with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 78

Let's proceed to step 5:
78 can be fit into 97 1 times, resulting in a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 311.0
If we subtract 78 from 97, we get 19.
Grab the next digit (1) from the dividend, add it to 19, then carry on: 191 / 78

On to step 6:
78 goes into 191 2 times with a remainder of 35.
Use 2 as the next digit of our solution. 
Result so far: 3112.0
Deduct 156 from 191 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 7:
78 can be fit into 350 4 times, resulting in a remainder of 38.
Use 4 as the next digit of our solution. 
Result so far: 3112.4
If we subtract 312 from 350, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 8:
78 can be fit into 380 4 times, resulting in a remainder of 68.
Put 4 as the next digit of the answer. 
Result so far: 3112.44
The remainder is 68 after subtracting 312 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

After the division, we end up with 3112.44 and a remainder of 0.068.