Let's divide 212706 by 78
Our goal is to divide 212706 by 78.

Moving on to step 1:
If we divide 2 by 78, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 78

On to step 2:
78 can be fit into 21 0 times, resulting in a remainder of 21.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 21 after subtracting 0 from 21.
Fetch the next digit (2) from the dividend, attach it to 21 and continue: 212 / 78

On to step 3:
When dividing 212 by 78, we get 2 with a remainder of 56.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 156 away from 212, we end up with 56.
Grab the next digit (7) from the dividend, add it to 56, then carry on: 567 / 78

Advancing to step 4:
When dividing 567 by 78, we get 7 with a remainder of 21.
The next digit of our result is 7. 
Result so far: 27.0
Deduct 546 from 567 and we're left with 21.
Take the next digit (0) from the dividend and append it to 21, then repeat: 210 / 78

Let's proceed to step 5:
The number 78 fits into 210 2 times, leaving a remainder of 54.
Use 2 as the next digit of our solution. 
Result so far: 272.0
Subtracting 156 from 210 leaves us with 54.
Grab the next digit (6) from the dividend, add it to 54, then carry on: 546 / 78

Step 6:
If we divide 546 by 78, we get 7 and a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 2727.0
Deduct 546 from 546 and we're left 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.

Advancing to step 7:
78 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2727.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
The number 78 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2727.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 2727.0, and the remainder is 0.0.