Let's divide 239704 by 78
We're looking to find how many times 78 goes into 239704.

Advancing to step 1:
78 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 78

Let's proceed to step 2:
When dividing 23 by 78, we get 0 with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Bring next digit (9) of the dividend behind the 23 and repeat the process: 239 / 78

Advancing to step 3:
When dividing 239 by 78, we get 3 with a remainder of 5.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 234 from 239 to get 5.
Include the next digit (7) from the dividend after 5, then repeat: 57 / 78

On to step 4:
The number 78 fits into 57 0 times, leaving a remainder of 57.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
Subtract 0 from 57 to get 57.
Bring next digit (0) of the dividend behind the 57 and repeat the process: 570 / 78

Step 5:
570 divided by 78 is 7 with a remainder of 24.
Use 7 as the next digit of our solution. 
Result so far: 307.0
Subtract 546 from 570 to get 24.
Take the next digit (4) from the dividend and append it to 24, then repeat: 244 / 78

Going ahead to step 6:
78 can be fit into 244 3 times, resulting in a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 3073.0
Subtracting 234 from 244 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 7:
78 can be fit into 100 1 times, resulting in a remainder of 22.
Write down 1 as next digit of the result. 
Result so far: 3073.1
Deduct 78 from 100 and we're left 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.

Step 8:
220 divided by 78 is 2 with a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 3073.12
Deduct 156 from 220 and we're left 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 9:
78 goes into 640 8 times with a remainder of 16.
The next digit of our result is 8. 
Result so far: 3073.128
If we take 624 away from 640, we end up 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.

On to step 10:
The number 78 fits into 160 2 times, leaving a remainder of 4.
The next digit of our result is 2. 
Result so far: 3073.1282
Subtracting 156 from 160 leaves us 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.

Going ahead to step 11:
78 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 3073.1282
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.

Going ahead to step 12:
The number 78 fits into 400 5 times, leaving a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 3073.128205
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.

On to step 13:
If we divide 100 by 78, we get 1 and a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 3073.1282051
Subtracting 78 from 100 leaves us 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.

Going ahead to step 14:
220 divided by 78 is 2 with a remainder of 64.
The next digit of our result is 2. 
Result so far: 3073.12820512
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.

Our division results in 3073.12820512 with a remaining 6.4e-08.