78761661 ÷ 276 
We're looking to find how many times 276 goes into 78761661.

On to step 1:
276 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 276

Advancing to step 2:
The number 276 fits into 78 0 times, leaving a remainder of 78.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 78, we get 78.
Grab the next digit (7) from the dividend, add it to 78, then carry on: 787 / 276

Advancing to step 3:
276 goes into 787 2 times with a remainder of 235.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 552 from 787 and we're left with 235.
Include the next digit (6) from the dividend after 235, then repeat: 2356 / 276

Going ahead to step 4:
276 can be fit into 2356 8 times, resulting in a remainder of 148.
Use 8 as the next digit of our solution. 
Result so far: 28.0
Subtract 2208 from 2356 to get 148.
Grab the next digit (1) from the dividend, add it to 148, then carry on: 1481 / 276

Moving on to step 5:
276 can be fit into 1481 5 times, resulting in a remainder of 101.
The next digit of our result is 5. 
Result so far: 285.0
If we subtract 1380 from 1481, we get 101.
Append the next digit (6) from the dividend to 101 and continue with: 1016 / 276

Let's proceed to step 6:
1016 divided by 276 is 3 with a remainder of 188.
The next digit of our result is 3. 
Result so far: 2853.0
Deduct 828 from 1016 and we're left with 188.
Grab the next digit (6) from the dividend, add it to 188, then carry on: 1886 / 276

Step 7:
1886 divided by 276 is 6 with a remainder of 230.
The number 6 becomes the next digit in our result. 
Result so far: 28536.0
Deduct 1656 from 1886 and we're left with 230.
Include the next digit (1) from the dividend after 230, then repeat: 2301 / 276

Going ahead to step 8:
276 goes into 2301 8 times with a remainder of 93.
Put 8 as the next digit of the answer. 
Result so far: 285368.0
The remainder is 93 after subtracting 2208 from 2301.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Moving on to step 9:
The number 276 fits into 930 3 times, leaving a remainder of 102.
Put 3 as the next digit of the answer. 
Result so far: 285368.3
If we take 828 away from 930, we end up with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Let's proceed to step 10:
276 goes into 1020 3 times with a remainder of 192.
Use 3 as the next digit of our solution. 
Result so far: 285368.33
Subtracting 828 from 1020 leaves us with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

The final outcome is 285368.33, with a leftover of 0.192.