We look at the division of 78146023 by 321 
We're looking to find how many times 321 goes into 78146023.

On to step 1:
321 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 321

Moving on to step 2:
When dividing 78 by 321, we get 0 with a remainder of 78.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 78, we get 78.
Append the next digit (1) from the dividend to 78 and continue with: 781 / 321

Going ahead to step 3:
321 can be fit into 781 2 times, resulting in a remainder of 139.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 642 from 781 and we're left with 139.
Fetch the next digit (4) from the dividend, attach it to 139 and continue: 1394 / 321

Step 4:
When dividing 1394 by 321, we get 4 with a remainder of 110.
The next digit of our result is 4. 
Result so far: 24.0
Subtracting 1284 from 1394 leaves us with 110.
Take the next digit (6) from the dividend and append it to 110, then repeat: 1106 / 321

Step 5:
321 goes into 1106 3 times with a remainder of 143.
Use 3 as the next digit of our solution. 
Result so far: 243.0
If we subtract 963 from 1106, we get 143.
Include the next digit (0) from the dividend after 143, then repeat: 1430 / 321

Going ahead to step 6:
The number 321 fits into 1430 4 times, leaving a remainder of 146.
Record the quotient 4 as the next digit in the result. 
Result so far: 2434.0
Subtract 1284 from 1430 to get 146.
Append the next digit (2) from the dividend to 146 and continue with: 1462 / 321

Going ahead to step 7:
The number 321 fits into 1462 4 times, leaving a remainder of 178.
The number 4 becomes the next digit in our result. 
Result so far: 24344.0
If we take 1284 away from 1462, we end up with 178.
Take the next digit (3) from the dividend and append it to 178, then repeat: 1783 / 321

Step 8:
When dividing 1783 by 321, we get 5 with a remainder of 178.
Record the quotient 5 as the next digit in the result. 
Result so far: 243445.0
The remainder is 178 after subtracting 1605 from 1783.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

Advancing to step 9:
1780 divided by 321 is 5 with a remainder of 175.
Record the quotient 5 as the next digit in the result. 
Result so far: 243445.5
The remainder is 175 after subtracting 1605 from 1780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

On to step 10:
321 goes into 1750 5 times with a remainder of 145.
Put 5 as the next digit of the answer. 
Result so far: 243445.55
Subtract 1605 from 1750 to get 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

The final result is 243445.55 with a remainder of 0.145.