263561 ÷ 78 
Our goal is to divide 263561 by 78.

Going ahead to step 1:
The number 78 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 78

Going ahead to step 2:
If we divide 26 by 78, we get 0 and a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Take the next digit (3) from the dividend and append it to 26, then repeat: 263 / 78

Going ahead to step 3:
If we divide 263 by 78, we get 3 and a remainder of 29.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 234 from 263, we get 29.
Bring next digit (5) of the dividend behind the 29 and repeat the process: 295 / 78

Going ahead to step 4:
78 goes into 295 3 times with a remainder of 61.
Use 3 as the next digit of our solution. 
Result so far: 33.0
If we subtract 234 from 295, we get 61.
Bring next digit (6) of the dividend behind the 61 and repeat the process: 616 / 78

On to step 5:
78 goes into 616 7 times with a remainder of 70.
Use 7 as the next digit of our solution. 
Result so far: 337.0
If we take 546 away from 616, we end up with 70.
Append the next digit (1) from the dividend to 70 and continue with: 701 / 78

Moving on to step 6:
78 can be fit into 701 8 times, resulting in a remainder of 77.
The number 8 becomes the next digit in our result. 
Result so far: 3378.0
If we take 624 away from 701, we end up with 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Step 7:
78 can be fit into 770 9 times, resulting in a remainder of 68.
Write down 9 as next digit of the result. 
Result so far: 3378.9
If we subtract 702 from 770, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 8:
The number 78 fits into 680 8 times, leaving a remainder of 56.
Use 8 as the next digit of our solution. 
Result so far: 3378.98
Subtracting 624 from 680 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 9:
560 divided by 78 is 7 with a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 3378.987
If we subtract 546 from 560, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 10:
If we divide 140 by 78, we get 1 and a remainder of 62.
The number 1 becomes the next digit in our result. 
Result so far: 3378.9871
Subtracting 78 from 140 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Going ahead to step 11:
The number 78 fits into 620 7 times, leaving a remainder of 74.
Put 7 as the next digit of the answer. 
Result so far: 3378.98717
Deduct 546 from 620 and we're left with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 12:
78 can be fit into 740 9 times, resulting in a remainder of 38.
Put 9 as the next digit of the answer. 
Result so far: 3378.987179
Subtract 702 from 740 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 13:
The number 78 fits into 380 4 times, leaving a remainder of 68.
Write down 4 as next digit of the result. 
Result so far: 3378.9871794
Subtract 312 from 380 to get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Moving on to step 14:
78 goes into 680 8 times with a remainder of 56.
The next digit of our result is 8. 
Result so far: 3378.98717948
Deduct 624 from 680 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

After the division, we end up with 3378.98717948 and a remainder of 5.6e-08.