976312 ÷ 78 
We want to divide 976312 by 78.

On to step 1:
78 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 78

Going ahead to step 2:
The number 78 fits into 97 1 times, leaving a remainder of 19.
The next digit of our result is 1. 
Result so far: 1.0
If we take 78 away from 97, we end up with 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 78

Going ahead to step 3:
78 goes into 196 2 times with a remainder of 40.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Deduct 156 from 196 and we're left with 40.
Fetch the next digit (3) from the dividend, attach it to 40 and continue: 403 / 78

Moving on to step 4:
78 can be fit into 403 5 times, resulting in a remainder of 13.
The next digit of our result is 5. 
Result so far: 125.0
If we subtract 390 from 403, we get 13.
Take the next digit (1) from the dividend and append it to 13, then repeat: 131 / 78

Let's proceed to step 5:
131 divided by 78 is 1 with a remainder of 53.
Use 1 as the next digit of our solution. 
Result so far: 1251.0
Subtracting 78 from 131 leaves us with 53.
Take the next digit (2) from the dividend and append it to 53, then repeat: 532 / 78

Let's proceed to step 6:
532 divided by 78 is 6 with a remainder of 64.
Record the quotient 6 as the next digit in the result. 
Result so far: 12516.0
Subtracting 468 from 532 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.

Let's proceed to step 7:
78 can be fit into 640 8 times, resulting in a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 12516.8
Subtracting 624 from 640 leaves us 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.

Going ahead to step 8:
If we divide 160 by 78, we get 2 and a remainder of 4.
The next digit of our result is 2. 
Result so far: 12516.82
If we subtract 156 from 160, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 9:
If we divide 40 by 78, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 12516.82
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 10:
78 can be fit into 400 5 times, resulting in a remainder of 10.
The next digit of our result is 5. 
Result so far: 12516.8205
If we subtract 390 from 400, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 11:
78 goes into 100 1 times with a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 12516.82051
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 12:
When dividing 220 by 78, we get 2 with a remainder of 64.
Put 2 as the next digit of the answer. 
Result so far: 12516.820512
If we take 156 away from 220, we end up 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.

Moving on to step 13:
78 can be fit into 640 8 times, resulting in a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 12516.8205128
The remainder is 16 after subtracting 624 from 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 14:
When dividing 160 by 78, we get 2 with a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 12516.82051282
Subtract 156 from 160 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 12516.82051282 and a remainder of 4e-09.