We're dividing 261676 by 78 
We want to figure out the number of times 261676 can be divided by 78.

On to step 1:
When dividing 2 by 78, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 78

Let's proceed to step 2:
78 goes into 26 0 times with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Include the next digit (1) from the dividend after 26, then repeat: 261 / 78

Step 3:
If we divide 261 by 78, we get 3 and a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we take 234 away from 261, we end up with 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 78

On to step 4:
If we divide 276 by 78, we get 3 and a remainder of 42.
The number 3 becomes the next digit in our result. 
Result so far: 33.0
Subtract 234 from 276 to get 42.
Include the next digit (7) from the dividend after 42, then repeat: 427 / 78

Let's proceed to step 5:
78 goes into 427 5 times with a remainder of 37.
Record the quotient 5 as the next digit in the result. 
Result so far: 335.0
Subtracting 390 from 427 leaves us with 37.
Take the next digit (6) from the dividend and append it to 37, then repeat: 376 / 78

On to step 6:
The number 78 fits into 376 4 times, leaving a remainder of 64.
Write down 4 as next digit of the result. 
Result so far: 3354.0
Subtract 312 from 376 to 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 7:
When dividing 640 by 78, we get 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 3354.8
Deduct 624 from 640 and we're left 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.

On to step 8:
78 can be fit into 160 2 times, resulting in a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 3354.82
Deduct 156 from 160 and we're left 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 9:
When dividing 40 by 78, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 3354.82
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 10:
400 divided by 78 is 5 with a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 3354.8205
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.

Let's proceed to step 11:
The number 78 fits into 100 1 times, leaving a remainder of 22.
The next digit of our result is 1. 
Result so far: 3354.82051
The remainder is 22 after subtracting 78 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 12:
If we divide 220 by 78, we get 2 and a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 3354.820512
Subtracting 156 from 220 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.

Advancing to step 13:
78 goes into 640 8 times with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 3354.8205128
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.

Let's proceed to step 14:
160 divided by 78 is 2 with a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 3354.82051282
The remainder is 4 after subtracting 156 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Our division results in 3354.82051282 with a remaining 4e-09.