We're dividing 232063 by 78 
We're looking to find how many times 78 goes into 232063.

Step 1:
78 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 78

Advancing to step 2:
If we divide 23 by 78, we get 0 and a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Append the next digit (2) from the dividend to 23 and continue with: 232 / 78

Let's proceed to step 3:
If we divide 232 by 78, we get 2 and a remainder of 76.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 156 from 232 leaves us with 76.
Bring next digit (0) of the dividend behind the 76 and repeat the process: 760 / 78

Advancing to step 4:
The number 78 fits into 760 9 times, leaving a remainder of 58.
Put 9 as the next digit of the answer. 
Result so far: 29.0
Subtracting 702 from 760 leaves us with 58.
Grab the next digit (6) from the dividend, add it to 58, then carry on: 586 / 78

On to step 5:
When dividing 586 by 78, we get 7 with a remainder of 40.
Put 7 as the next digit of the answer. 
Result so far: 297.0
Deduct 546 from 586 and we're left with 40.
Bring next digit (3) of the dividend behind the 40 and repeat the process: 403 / 78

Going ahead to step 6:
When dividing 403 by 78, we get 5 with a remainder of 13.
Record the quotient 5 as the next digit in the result. 
Result so far: 2975.0
The remainder is 13 after subtracting 390 from 403.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 7:
130 divided by 78 is 1 with a remainder of 52.
Put 1 as the next digit of the answer. 
Result so far: 2975.1
Subtract 78 from 130 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 8:
If we divide 520 by 78, we get 6 and a remainder of 52.
The number 6 becomes the next digit in our result. 
Result so far: 2975.16
If we subtract 468 from 520, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 9:
If we divide 520 by 78, we get 6 and a remainder of 52.
The number 6 becomes the next digit in our result. 
Result so far: 2975.166
Subtract 468 from 520 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

In conclusion, the division gives 2975.166 with a balance of 0.0052.