We look at the division of 147178 by 4 
We want to figure out the number of times 147178 can be divided by 4.

Going ahead to step 1:
If we divide 1 by 4, we get 0 and a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 4

Advancing to step 2:
When dividing 14 by 4, we get 3 with a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 12 from 14 leaves us with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 4

Step 3:
When dividing 27 by 4, we get 6 with a remainder of 3.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
If we subtract 24 from 27, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 4

On to step 4:
4 goes into 31 7 times with a remainder of 3.
The next digit of our result is 7. 
Result so far: 367.0
If we take 28 away from 31, we end up with 3.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 4

Moving on to step 5:
When dividing 37 by 4, we get 9 with a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 3679.0
Subtract 36 from 37 to get 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 4

Advancing to step 6:
When dividing 18 by 4, we get 4 with a remainder of 2.
The next digit of our result is 4. 
Result so far: 36794.0
The remainder is 2 after subtracting 16 from 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 7:
4 goes into 20 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 36794.5
Subtracting 20 from 20 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
When dividing 0 by 4, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 36794.5
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
When dividing 0 by 4, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 36794.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 36794.5 with a balance of 0.0.