We divide 196905 by 78
Our goal is to divide 196905 by 78.

Step 1:
The number 78 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 78

Going ahead to step 2:
If we divide 19 by 78, we get 0 and a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 19 and we're left with 19.
Fetch the next digit (6) from the dividend, attach it to 19 and continue: 196 / 78

Moving on to step 3:
196 divided by 78 is 2 with a remainder of 40.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 40 after subtracting 156 from 196.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 78

Let's proceed to step 4:
If we divide 409 by 78, we get 5 and a remainder of 19.
The next digit of our result is 5. 
Result so far: 25.0
Deduct 390 from 409 and we're left with 19.
Bring next digit (0) of the dividend behind the 19 and repeat the process: 190 / 78

Going ahead to step 5:
When dividing 190 by 78, we get 2 with a remainder of 34.
The number 2 becomes the next digit in our result. 
Result so far: 252.0
Subtracting 156 from 190 leaves us with 34.
Include the next digit (5) from the dividend after 34, then repeat: 345 / 78

Going ahead to step 6:
78 goes into 345 4 times with a remainder of 33.
Record the quotient 4 as the next digit in the result. 
Result so far: 2524.0
The remainder is 33 after subtracting 312 from 345.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 7:
If we divide 330 by 78, we get 4 and a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 2524.4
If we take 312 away from 330, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
180 divided by 78 is 2 with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 2524.42
Deduct 156 from 180 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 9:
78 goes into 240 3 times with a remainder of 6.
The next digit of our result is 3. 
Result so far: 2524.423
Deduct 234 from 240 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 10:
78 can be fit into 60 0 times, resulting in a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 2524.423
Subtracting 0 from 60 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 11:
When dividing 600 by 78, we get 7 with a remainder of 54.
The next digit of our result is 7. 
Result so far: 2524.42307
If we subtract 546 from 600, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 12:
If we divide 540 by 78, we get 6 and a remainder of 72.
Record the quotient 6 as the next digit in the result. 
Result so far: 2524.423076
The remainder is 72 after subtracting 468 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 13:
If we divide 720 by 78, we get 9 and a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 2524.4230769
Subtracting 702 from 720 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 14:
The number 78 fits into 180 2 times, leaving a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 2524.42307692
Subtract 156 from 180 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 2524.42307692 with a balance of 2.4e-08.