We look at the division of 25140 by 78 
We want to divide 25140 by 78.

Step 1:
If we divide 2 by 78, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (5) of the dividend behind the 2 and repeat the process: 25 / 78

Step 2:
78 can be fit into 25 0 times, resulting in a remainder of 25.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 25 leaves us with 25.
Fetch the next digit (1) from the dividend, attach it to 25 and continue: 251 / 78

Advancing to step 3:
78 goes into 251 3 times with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 3.0
The remainder is 17 after subtracting 234 from 251.
Take the next digit (4) from the dividend and append it to 17, then repeat: 174 / 78

Advancing to step 4:
78 can be fit into 174 2 times, resulting in a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 32.0
Subtract 156 from 174 to get 18.
Include the next digit (0) from the dividend after 18, then repeat: 180 / 78

Advancing to step 5:
78 goes into 180 2 times with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 322.0
Subtracting 156 from 180 leaves us 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 6:
If we divide 240 by 78, we get 3 and a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 322.3
Subtracting 234 from 240 leaves us 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.

Going ahead to step 7:
60 divided by 78 is 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 322.3
If we subtract 0 from 60, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 8:
If we divide 600 by 78, we get 7 and a remainder of 54.
Put 7 as the next digit of the answer. 
Result so far: 322.307
The remainder is 54 after subtracting 546 from 600.
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 9:
78 can be fit into 540 6 times, resulting in a remainder of 72.
The next digit of our result is 6. 
Result so far: 322.3076
If we subtract 468 from 540, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 10:
720 divided by 78 is 9 with a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 322.30769
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.

Let's proceed to step 11:
The number 78 fits into 180 2 times, leaving a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 322.307692
Subtracting 156 from 180 leaves us 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 12:
78 goes into 240 3 times with a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 322.3076923
Subtracting 234 from 240 leaves us 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.

On to step 13:
When dividing 60 by 78, we get 0 with a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 322.3076923
Deduct 0 from 60 and we're left 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.

The final result is 322.3076923 with a remainder of 6e-08.