We divide 162795 by 78
We want to figure out the number of times 162795 can be divided by 78.

Going ahead to step 1:
If we divide 1 by 78, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (6) from the dividend after 1, then repeat: 16 / 78

Let's proceed to step 2:
If we divide 16 by 78, we get 0 and a remainder of 16.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 78

On to step 3:
78 can be fit into 162 2 times, resulting in a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 156 from 162 leaves us with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 78

Advancing to step 4:
78 goes into 67 0 times with a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Deduct 0 from 67 and we're left with 67.
Take the next digit (9) from the dividend and append it to 67, then repeat: 679 / 78

On to step 5:
If we divide 679 by 78, we get 8 and a remainder of 55.
Write down 8 as next digit of the result. 
Result so far: 208.0
Subtracting 624 from 679 leaves us with 55.
Fetch the next digit (5) from the dividend, attach it to 55 and continue: 555 / 78

Advancing to step 6:
78 goes into 555 7 times with a remainder of 9.
Put 7 as the next digit of the answer. 
Result so far: 2087.0
If we subtract 546 from 555, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 7:
78 goes into 90 1 times with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 2087.1
If we subtract 78 from 90, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 8:
When dividing 120 by 78, we get 1 with a remainder of 42.
The next digit of our result is 1. 
Result so far: 2087.11
Subtract 78 from 120 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Our division results in 2087.11 with a remaining 0.042.