We look at the division of 78482039 by 549 
We want to divide 78482039 by 549.

Moving on to step 1:
7 divided by 549 is 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Grab the next digit (8) from the dividend, add it to 7, then carry on: 78 / 549

Step 2:
549 goes into 78 0 times with a remainder of 78.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 78 and we're left with 78.
Include the next digit (4) from the dividend after 78, then repeat: 784 / 549

Let's proceed to step 3:
549 goes into 784 1 times with a remainder of 235.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 549 from 784 to get 235.
Grab the next digit (8) from the dividend, add it to 235, then carry on: 2358 / 549

Step 4:
When dividing 2358 by 549, we get 4 with a remainder of 162.
Use 4 as the next digit of our solution. 
Result so far: 14.0
The remainder is 162 after subtracting 2196 from 2358.
Take the next digit (2) from the dividend and append it to 162, then repeat: 1622 / 549

Moving on to step 5:
549 goes into 1622 2 times with a remainder of 524.
The number 2 becomes the next digit in our result. 
Result so far: 142.0
Subtract 1098 from 1622 to get 524.
Append the next digit (0) from the dividend to 524 and continue with: 5240 / 549

Going ahead to step 6:
549 can be fit into 5240 9 times, resulting in a remainder of 299.
Write down 9 as next digit of the result. 
Result so far: 1429.0
If we subtract 4941 from 5240, we get 299.
Take the next digit (3) from the dividend and append it to 299, then repeat: 2993 / 549

On to step 7:
If we divide 2993 by 549, we get 5 and a remainder of 248.
The next digit of our result is 5. 
Result so far: 14295.0
Subtract 2745 from 2993 to get 248.
Grab the next digit (9) from the dividend, add it to 248, then carry on: 2489 / 549

Advancing to step 8:
If we divide 2489 by 549, we get 4 and a remainder of 293.
Put 4 as the next digit of the answer. 
Result so far: 142954.0
Subtracting 2196 from 2489 leaves us with 293.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2930, and continue the process.

Let's proceed to step 9:
549 can be fit into 2930 5 times, resulting in a remainder of 185.
Record the quotient 5 as the next digit in the result. 
Result so far: 142954.5
If we take 2745 away from 2930, we end up with 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Step 10:
549 can be fit into 1850 3 times, resulting in a remainder of 203.
Write down 3 as next digit of the result. 
Result so far: 142954.53
Deduct 1647 from 1850 and we're left with 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2030, and continue the process.

Advancing to step 11:
When dividing 2030 by 549, we get 3 with a remainder of 383.
The number 3 becomes the next digit in our result. 
Result so far: 142954.533
If we subtract 1647 from 2030, we get 383.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3830, and continue the process.

The quotient of the division is 142954.533, and the remainder is 0.0383.