354345 ÷ 78 
We want to figure out the number of times 354345 can be divided by 78.

Advancing to step 1:
3 divided by 78 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 78

On to step 2:
35 divided by 78 is 0 with a remainder of 35.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 35 to get 35.
Take the next digit (4) from the dividend and append it to 35, then repeat: 354 / 78

Let's proceed to step 3:
The number 78 fits into 354 4 times, leaving a remainder of 42.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtract 312 from 354 to get 42.
Bring next digit (3) of the dividend behind the 42 and repeat the process: 423 / 78

Going ahead to step 4:
78 can be fit into 423 5 times, resulting in a remainder of 33.
Use 5 as the next digit of our solution. 
Result so far: 45.0
If we take 390 away from 423, we end up with 33.
Include the next digit (4) from the dividend after 33, then repeat: 334 / 78

On to step 5:
When dividing 334 by 78, we get 4 with a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 454.0
If we subtract 312 from 334, we get 22.
Take the next digit (5) from the dividend and append it to 22, then repeat: 225 / 78

Going ahead to step 6:
78 goes into 225 2 times with a remainder of 69.
Use 2 as the next digit of our solution. 
Result so far: 4542.0
If we take 156 away from 225, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Let's proceed to step 7:
When dividing 690 by 78, we get 8 with a remainder of 66.
The next digit of our result is 8. 
Result so far: 4542.8
Deduct 624 from 690 and we're left with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Advancing to step 8:
78 can be fit into 660 8 times, resulting in a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 4542.88
Deduct 624 from 660 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

After the division, we end up with 4542.88 and a remainder of 0.036.