We look at the division of 976872 by 78 
We want to figure out the number of times 976872 can be divided by 78.

Step 1:
When dividing 9 by 78, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 78

Moving on to step 2:
If we divide 97 by 78, we get 1 and a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 78 from 97, we get 19.
Include the next digit (6) from the dividend after 19, then repeat: 196 / 78

Step 3:
The number 78 fits into 196 2 times, leaving a remainder of 40.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtract 156 from 196 to get 40.
Take the next digit (8) from the dividend and append it to 40, then repeat: 408 / 78

Going ahead to step 4:
78 goes into 408 5 times with a remainder of 18.
The next digit of our result is 5. 
Result so far: 125.0
Deduct 390 from 408 and we're left with 18.
Include the next digit (7) from the dividend after 18, then repeat: 187 / 78

Going ahead to step 5:
When dividing 187 by 78, we get 2 with a remainder of 31.
Use 2 as the next digit of our solution. 
Result so far: 1252.0
Subtract 156 from 187 to get 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 78

Moving on to step 6:
78 goes into 312 4 times with a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 12524.0
If we take 312 away from 312, 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.

Let's proceed to step 7:
78 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12524.0
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 8:
The number 78 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12524.0
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.

The final result is 12524.0 with a remainder of 0.0.