We look at the division of 275326 by 78 
Our goal is to divide 275326 by 78.

On to step 1:
If we divide 2 by 78, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 78

Advancing to step 2:
78 can be fit into 27 0 times, resulting in a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 78

Moving on to step 3:
275 divided by 78 is 3 with a remainder of 41.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 234 from 275 and we're left with 41.
Take the next digit (3) from the dividend and append it to 41, then repeat: 413 / 78

Advancing to step 4:
413 divided by 78 is 5 with a remainder of 23.
The number 5 becomes the next digit in our result. 
Result so far: 35.0
Deduct 390 from 413 and we're left with 23.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 78

Step 5:
If we divide 232 by 78, we get 2 and a remainder of 76.
Use 2 as the next digit of our solution. 
Result so far: 352.0
Subtracting 156 from 232 leaves us with 76.
Fetch the next digit (6) from the dividend, attach it to 76 and continue: 766 / 78

Step 6:
78 goes into 766 9 times with a remainder of 64.
Write down 9 as next digit of the result. 
Result so far: 3529.0
Subtracting 702 from 766 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.

On to step 7:
The number 78 fits into 640 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 3529.8
Subtracting 624 from 640 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 8:
When dividing 160 by 78, we get 2 with a remainder of 4.
The next digit of our result is 2. 
Result so far: 3529.82
If we take 156 away from 160, we end up 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.

Advancing to step 9:
78 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 3529.82
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 10:
The number 78 fits into 400 5 times, leaving a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 3529.8205
The remainder is 10 after subtracting 390 from 400.
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 11:
The number 78 fits into 100 1 times, leaving a remainder of 22.
The next digit of our result is 1. 
Result so far: 3529.82051
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.

Advancing to step 12:
If we divide 220 by 78, we get 2 and a remainder of 64.
Write down 2 as next digit of the result. 
Result so far: 3529.820512
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.

Advancing to step 13:
78 can be fit into 640 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 3529.8205128
The remainder is 16 after subtracting 624 from 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 14:
160 divided by 78 is 2 with a remainder of 4.
The next digit of our result is 2. 
Result so far: 3529.82051282
The remainder is 4 after subtracting 156 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 3529.82051282 and a remainder of 4e-09.