We look at the division of 12427 by 78 
Let's see how many times 78 fits into 12427.

Advancing to step 1:
78 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (2) from the dividend and append it to 1, then repeat: 12 / 78

Moving on to step 2:
If we divide 12 by 78, we get 0 and a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 12, we get 12.
Include the next digit (4) from the dividend after 12, then repeat: 124 / 78

Going ahead to step 3:
124 divided by 78 is 1 with a remainder of 46.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 46 after subtracting 78 from 124.
Fetch the next digit (2) from the dividend, attach it to 46 and continue: 462 / 78

Advancing to step 4:
78 can be fit into 462 5 times, resulting in a remainder of 72.
Use 5 as the next digit of our solution. 
Result so far: 15.0
If we take 390 away from 462, we end up with 72.
Append the next digit (7) from the dividend to 72 and continue with: 727 / 78

Moving on to step 5:
When dividing 727 by 78, we get 9 with a remainder of 25.
Write down 9 as next digit of the result. 
Result so far: 159.0
The remainder is 25 after subtracting 702 from 727.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 6:
When dividing 250 by 78, we get 3 with a remainder of 16.
The next digit of our result is 3. 
Result so far: 159.3
Subtracting 234 from 250 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 7:
The number 78 fits into 160 2 times, leaving a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 159.32
Subtract 156 from 160 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 8:
The number 78 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 159.32
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 9:
If we divide 400 by 78, we get 5 and a remainder of 10.
The next digit of our result is 5. 
Result so far: 159.3205
If we subtract 390 from 400, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 10:
78 goes into 100 1 times with a remainder of 22.
The number 1 becomes the next digit in our result. 
Result so far: 159.32051
Deduct 78 from 100 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 11:
78 goes into 220 2 times with a remainder of 64.
The next digit of our result is 2. 
Result so far: 159.320512
The remainder is 64 after subtracting 156 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 12:
The number 78 fits into 640 8 times, leaving a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 159.3205128
Deduct 624 from 640 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 13:
When dividing 160 by 78, we get 2 with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 159.32051282
The remainder is 4 after subtracting 156 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 159.32051282 with a remainder of 4e-09.