92475 ÷ 78 
We want to figure out the number of times 92475 can be divided by 78.

Advancing to step 1:
78 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 78

Moving on to step 2:
The number 78 fits into 92 1 times, leaving a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 78 from 92 leaves us with 14.
Append the next digit (4) from the dividend to 14 and continue with: 144 / 78

Let's proceed to step 3:
If we divide 144 by 78, we get 1 and a remainder of 66.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Deduct 78 from 144 and we're left with 66.
Append the next digit (7) from the dividend to 66 and continue with: 667 / 78

Moving on to step 4:
If we divide 667 by 78, we get 8 and a remainder of 43.
Put 8 as the next digit of the answer. 
Result so far: 118.0
If we take 624 away from 667, we end up with 43.
Include the next digit (5) from the dividend after 43, then repeat: 435 / 78

Going ahead to step 5:
78 can be fit into 435 5 times, resulting in a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 1185.0
Subtracting 390 from 435 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 6:
The number 78 fits into 450 5 times, leaving a remainder of 60.
Record the quotient 5 as the next digit in the result. 
Result so far: 1185.5
Subtract 390 from 450 to 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.

Step 7:
78 can be fit into 600 7 times, resulting in a remainder of 54.
The number 7 becomes the next digit in our result. 
Result so far: 1185.57
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.

Going ahead to step 8:
When dividing 540 by 78, we get 6 with a remainder of 72.
Use 6 as the next digit of our solution. 
Result so far: 1185.576
Subtract 468 from 540 to 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.

Step 9:
78 can be fit into 720 9 times, resulting in a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 1185.5769
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 10:
78 can be fit into 180 2 times, resulting in a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 1185.57692
If we take 156 away from 180, we end up 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.

Advancing to step 11:
If we divide 240 by 78, we get 3 and a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 1185.576923
If we take 234 away from 240, we end up 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 12:
78 can be fit into 60 0 times, resulting in a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 1185.576923
Subtract 0 from 60 to 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 13:
When dividing 600 by 78, we get 7 with a remainder of 54.
Write down 7 as next digit of the result. 
Result so far: 1185.57692307
If we take 546 away from 600, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Our division results in 1185.57692307 with a remaining 5.4e-08.