We look at the division of 367981 by 78 
We want to figure out the number of times 367981 can be divided by 78.

Advancing to step 1:
78 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 78

Going ahead to step 2:
When dividing 36 by 78, we get 0 with a remainder of 36.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 36 and we're left with 36.
Take the next digit (7) from the dividend and append it to 36, then repeat: 367 / 78

Let's proceed to step 3:
78 goes into 367 4 times with a remainder of 55.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we take 312 away from 367, we end up with 55.
Include the next digit (9) from the dividend after 55, then repeat: 559 / 78

Let's proceed to step 4:
78 goes into 559 7 times with a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 47.0
If we take 546 away from 559, we end up with 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 78

Moving on to step 5:
78 can be fit into 138 1 times, resulting in a remainder of 60.
The number 1 becomes the next digit in our result. 
Result so far: 471.0
Subtracting 78 from 138 leaves us with 60.
Grab the next digit (1) from the dividend, add it to 60, then carry on: 601 / 78

Going ahead to step 6:
78 can be fit into 601 7 times, resulting in a remainder of 55.
Use 7 as the next digit of our solution. 
Result so far: 4717.0
Subtract 546 from 601 to get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 7:
The number 78 fits into 550 7 times, leaving a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 4717.7
If we take 546 away from 550, we end up with 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 8:
78 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 4717.7
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.

Advancing to step 9:
78 goes into 400 5 times with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 4717.705
Subtract 390 from 400 to 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.

Moving on to step 10:
The number 78 fits into 100 1 times, leaving a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 4717.7051
If we subtract 78 from 100, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 11:
78 can be fit into 220 2 times, resulting in a remainder of 64.
Write down 2 as next digit of the result. 
Result so far: 4717.70512
If we subtract 156 from 220, we get 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 12:
If we divide 640 by 78, we get 8 and a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 4717.705128
If we subtract 624 from 640, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 13:
78 can be fit into 160 2 times, resulting in a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 4717.7051282
Subtracting 156 from 160 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 14:
The number 78 fits into 40 0 times, leaving a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 4717.7051282
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 4717.7051282 with a balance of 4e-08.