Let's divide 109900 by 78
Our goal is to divide 109900 by 78.

Advancing to step 1:
If we divide 1 by 78, we get 0 and a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 78

Going ahead to step 2:
If we divide 10 by 78, we get 0 and a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 78

On to step 3:
When dividing 109 by 78, we get 1 with a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 78 from 109 and we're left with 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 78

Step 4:
If we divide 319 by 78, we get 4 and a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Deduct 312 from 319 and we're left with 7.
Bring next digit (0) of the dividend behind the 7 and repeat the process: 70 / 78

On to step 5:
78 can be fit into 70 0 times, resulting in a remainder of 70.
The next digit of our result is 0. 
Result so far: 140.0
Deduct 0 from 70 and we're left with 70.
Bring next digit (0) of the dividend behind the 70 and repeat the process: 700 / 78

Advancing to step 6:
When dividing 700 by 78, we get 8 with a remainder of 76.
Put 8 as the next digit of the answer. 
Result so far: 1408.0
Subtract 624 from 700 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 7:
78 can be fit into 760 9 times, resulting in a remainder of 58.
Put 9 as the next digit of the answer. 
Result so far: 1408.9
Deduct 702 from 760 and we're left with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 8:
If we divide 580 by 78, we get 7 and a remainder of 34.
Record the quotient 7 as the next digit in the result. 
Result so far: 1408.97
Subtract 546 from 580 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 9:
The number 78 fits into 340 4 times, leaving a remainder of 28.
The next digit of our result is 4. 
Result so far: 1408.974
Subtract 312 from 340 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 10:
78 can be fit into 280 3 times, resulting in a remainder of 46.
Record the quotient 3 as the next digit in the result. 
Result so far: 1408.9743
Subtracting 234 from 280 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 11:
460 divided by 78 is 5 with a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 1408.97435
Subtracting 390 from 460 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 12:
If we divide 700 by 78, we get 8 and a remainder of 76.
The number 8 becomes the next digit in our result. 
Result so far: 1408.974358
The remainder is 76 after subtracting 624 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 13:
760 divided by 78 is 9 with a remainder of 58.
The next digit of our result is 9. 
Result so far: 1408.9743589
If we take 702 away from 760, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Advancing to step 14:
78 can be fit into 580 7 times, resulting in a remainder of 34.
The next digit of our result is 7. 
Result so far: 1408.97435897
If we subtract 546 from 580, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

The final result is 1408.97435897 with a remainder of 3.4e-08.