We're dividing 132678 by 4 
Our goal is to divide 132678 by 4.

Advancing to step 1:
If we divide 1 by 4, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 4

Step 2:
If we divide 13 by 4, we get 3 and a remainder of 1.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 12 from 13 to get 1.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 4

Advancing to step 3:
If we divide 12 by 4, we get 3 and a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 33.0
If we subtract 12 from 12, we get 0.
Fetch the next digit (6) from the dividend, attach it to 0 and continue: 6 / 4

Going ahead to step 4:
If we divide 6 by 4, we get 1 and a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 331.0
If we subtract 4 from 6, we get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 4

Step 5:
27 divided by 4 is 6 with a remainder of 3.
Use 6 as the next digit of our solution. 
Result so far: 3316.0
The remainder is 3 after subtracting 24 from 27.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 4

Going ahead to step 6:
4 goes into 38 9 times with a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 33169.0
The remainder is 2 after subtracting 36 from 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 7:
When dividing 20 by 4, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 33169.5
The remainder is 0 after subtracting 20 from 20.
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 8:
4 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 33169.5
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.

Advancing to step 9:
When dividing 0 by 4, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 33169.5
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 final result is 33169.5 with a remainder of 0.0.