Let's divide 305981 by 78
We want to divide 305981 by 78.

On to step 1:
If we divide 3 by 78, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 78

Step 2:
The number 78 fits into 30 0 times, leaving a remainder of 30.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 30 leaves us with 30.
Append the next digit (5) from the dividend to 30 and continue with: 305 / 78

Step 3:
If we divide 305 by 78, we get 3 and a remainder of 71.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 234 from 305 to get 71.
Fetch the next digit (9) from the dividend, attach it to 71 and continue: 719 / 78

Advancing to step 4:
If we divide 719 by 78, we get 9 and a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 39.0
Deduct 702 from 719 and we're left with 17.
Append the next digit (8) from the dividend to 17 and continue with: 178 / 78

Advancing to step 5:
If we divide 178 by 78, we get 2 and a remainder of 22.
The number 2 becomes the next digit in our result. 
Result so far: 392.0
If we subtract 156 from 178, we get 22.
Take the next digit (1) from the dividend and append it to 22, then repeat: 221 / 78

Step 6:
If we divide 221 by 78, we get 2 and a remainder of 65.
The number 2 becomes the next digit in our result. 
Result so far: 3922.0
If we take 156 away from 221, we end up with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Advancing to step 7:
If we divide 650 by 78, we get 8 and a remainder of 26.
Put 8 as the next digit of the answer. 
Result so far: 3922.8
Deduct 624 from 650 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 8:
If we divide 260 by 78, we get 3 and a remainder of 26.
Write down 3 as next digit of the result. 
Result so far: 3922.83
Subtracting 234 from 260 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 9:
78 can be fit into 260 3 times, resulting in a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 3922.833
Subtract 234 from 260 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The final outcome is 3922.833, with a leftover of 0.0026.