78495 ÷ 4 = 19623 R3
Let's divide 78495 by 4.

Step 1:
4 goes into 7 1 times with a remainder of 3.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 4 from 7 to get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 4

Step 2:
4 goes into 38 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 19
Subtract 36 from 38 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 4

Step 3:
4 goes into 24 6 times with a remainder of 0.
Write down 6 as next digit of of the result. 
Result so far: 196
Subtract 24 from 24 to get 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 4

Step 4:
4 goes into 9 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 1962
Subtract 8 from 9 to get 1.
Bring next digit (5) of the dividend behind the 1 and repeat the process: 15 / 4

Step 5:
4 goes into 15 3 times with a remainder of 3.
Write down 3 as next digit of of the result. 
Result so far: 19623
Subtract 12 from 15 to get 3.

The final result is 19623 with a remainder of 3.