We're dividing 321428 by 78 
We want to figure out the number of times 321428 can be divided by 78.

Moving on to step 1:
When dividing 3 by 78, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 78

Moving on to step 2:
32 divided by 78 is 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Bring next digit (1) of the dividend behind the 32 and repeat the process: 321 / 78

Moving on to step 3:
When dividing 321 by 78, we get 4 with a remainder of 9.
The next digit of our result is 4. 
Result so far: 4.0
Subtracting 312 from 321 leaves us with 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 78

Going ahead to step 4:
When dividing 94 by 78, we get 1 with a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 41.0
Subtracting 78 from 94 leaves us with 16.
Take the next digit (2) from the dividend and append it to 16, then repeat: 162 / 78

Moving on to step 5:
The number 78 fits into 162 2 times, leaving a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 412.0
The remainder is 6 after subtracting 156 from 162.
Grab the next digit (8) from the dividend, add it to 6, then carry on: 68 / 78

Moving on to step 6:
If we divide 68 by 78, we get 0 and a remainder of 68.
The number 0 becomes the next digit in our result. 
Result so far: 4120.0
The remainder is 68 after subtracting 0 from 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Step 7:
78 can be fit into 680 8 times, resulting in a remainder of 56.
Use 8 as the next digit of our solution. 
Result so far: 4120.8
Deduct 624 from 680 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 8:
If we divide 560 by 78, we get 7 and a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 4120.87
The remainder is 14 after subtracting 546 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 9:
The number 78 fits into 140 1 times, leaving a remainder of 62.
Use 1 as the next digit of our solution. 
Result so far: 4120.871
Deduct 78 from 140 and we're left with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 10:
When dividing 620 by 78, we get 7 with a remainder of 74.
Put 7 as the next digit of the answer. 
Result so far: 4120.8717
If we subtract 546 from 620, we get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 11:
If we divide 740 by 78, we get 9 and a remainder of 38.
Record the quotient 9 as the next digit in the result. 
Result so far: 4120.87179
Subtracting 702 from 740 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 12:
If we divide 380 by 78, we get 4 and a remainder of 68.
The next digit of our result is 4. 
Result so far: 4120.871794
Subtracting 312 from 380 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 13:
680 divided by 78 is 8 with a remainder of 56.
Use 8 as the next digit of our solution. 
Result so far: 4120.8717948
If we take 624 away from 680, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 14:
The number 78 fits into 560 7 times, leaving a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 4120.87179487
If we subtract 546 from 560, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

In conclusion, the division gives 4120.87179487 with a balance of 1.4e-08.