992646 ÷ 78 
We're looking to find how many times 78 goes into 992646.

Going ahead to step 1:
9 divided by 78 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 78

Moving on to step 2:
99 divided by 78 is 1 with a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 21 after subtracting 78 from 99.
Take the next digit (2) from the dividend and append it to 21, then repeat: 212 / 78

Going ahead to step 3:
78 can be fit into 212 2 times, resulting in a remainder of 56.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtracting 156 from 212 leaves us with 56.
Append the next digit (6) from the dividend to 56 and continue with: 566 / 78

Step 4:
When dividing 566 by 78, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 127.0
Subtracting 546 from 566 leaves us with 20.
Append the next digit (4) from the dividend to 20 and continue with: 204 / 78

Step 5:
78 can be fit into 204 2 times, resulting in a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 1272.0
Deduct 156 from 204 and we're left with 48.
Fetch the next digit (6) from the dividend, attach it to 48 and continue: 486 / 78

Advancing to step 6:
The number 78 fits into 486 6 times, leaving a remainder of 18.
Use 6 as the next digit of our solution. 
Result so far: 12726.0
If we subtract 468 from 486, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 7:
78 goes into 180 2 times with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 12726.2
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.

Step 8:
When dividing 240 by 78, we get 3 with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 12726.23
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.

Advancing to step 9:
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: 12726.23
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.

Going ahead to step 10:
When dividing 600 by 78, we get 7 with a remainder of 54.
Record the quotient 7 as the next digit in the result. 
Result so far: 12726.2307
Subtract 546 from 600 to 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.

Advancing to step 11:
The number 78 fits into 540 6 times, leaving a remainder of 72.
Record the quotient 6 as the next digit in the result. 
Result so far: 12726.23076
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.

Moving on to step 12:
78 goes into 720 9 times with a remainder of 18.
The next digit of our result is 9. 
Result so far: 12726.230769
If we subtract 702 from 720, we get 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 13:
When dividing 180 by 78, we get 2 with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 12726.2307692
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.

On to step 14:
240 divided by 78 is 3 with a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 12726.23076923
Subtract 234 from 240 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

After the division, we end up with 12726.23076923 and a remainder of 6e-09.