We divide 271644 by 78
Our goal is to divide 271644 by 78.

Step 1:
When dividing 2 by 78, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 78

Advancing to step 2:
If we divide 27 by 78, we get 0 and a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Bring next digit (1) of the dividend behind the 27 and repeat the process: 271 / 78

Step 3:
When dividing 271 by 78, we get 3 with a remainder of 37.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 234 from 271, we get 37.
Include the next digit (6) from the dividend after 37, then repeat: 376 / 78

Moving on to step 4:
376 divided by 78 is 4 with a remainder of 64.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
If we subtract 312 from 376, we get 64.
Include the next digit (4) from the dividend after 64, then repeat: 644 / 78

Advancing to step 5:
When dividing 644 by 78, we get 8 with a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 348.0
Deduct 624 from 644 and we're left with 20.
Append the next digit (4) from the dividend to 20 and continue with: 204 / 78

On to step 6:
78 goes into 204 2 times with a remainder of 48.
The next digit of our result is 2. 
Result so far: 3482.0
Subtract 156 from 204 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 7:
If we divide 480 by 78, we get 6 and a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 3482.6
Subtracting 468 from 480 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 8:
When dividing 120 by 78, we get 1 with a remainder of 42.
The next digit of our result is 1. 
Result so far: 3482.61
Deduct 78 from 120 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 9:
78 goes into 420 5 times with a remainder of 30.
The next digit of our result is 5. 
Result so far: 3482.615
Subtracting 390 from 420 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 10:
78 goes into 300 3 times with a remainder of 66.
Put 3 as the next digit of the answer. 
Result so far: 3482.6153
The remainder is 66 after subtracting 234 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

On to step 11:
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: 3482.61538
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.

Moving on to step 12:
When dividing 360 by 78, we get 4 with a remainder of 48.
The next digit of our result is 4. 
Result so far: 3482.615384
Subtracting 312 from 360 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 13:
When dividing 480 by 78, we get 6 with a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 3482.6153846
The remainder is 12 after subtracting 468 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 14:
If we divide 120 by 78, we get 1 and a remainder of 42.
Record the quotient 1 as the next digit in the result. 
Result so far: 3482.61538461
If we subtract 78 from 120, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

After the division, we end up with 3482.61538461 and a remainder of 4.2e-08.