We're dividing 304421 by 78 
We want to divide 304421 by 78.

Let's proceed to step 1:
When dividing 3 by 78, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 78

On to step 2:
When dividing 30 by 78, we get 0 with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 30, we end up with 30.
Include the next digit (4) from the dividend after 30, then repeat: 304 / 78

Advancing to step 3:
The number 78 fits into 304 3 times, leaving a remainder of 70.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 70 after subtracting 234 from 304.
Fetch the next digit (4) from the dividend, attach it to 70 and continue: 704 / 78

On to step 4:
704 divided by 78 is 9 with a remainder of 2.
Write down 9 as next digit of the result. 
Result so far: 39.0
If we take 702 away from 704, we end up with 2.
Append the next digit (2) from the dividend to 2 and continue with: 22 / 78

Going ahead to step 5:
If we divide 22 by 78, we get 0 and a remainder of 22.
Write down 0 as next digit of the result. 
Result so far: 390.0
If we take 0 away from 22, we end up with 22.
Append the next digit (1) from the dividend to 22 and continue with: 221 / 78

Moving on to step 6:
If we divide 221 by 78, we get 2 and a remainder of 65.
Record the quotient 2 as the next digit in the result. 
Result so far: 3902.0
Subtracting 156 from 221 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Advancing to step 7:
The number 78 fits into 650 8 times, leaving a remainder of 26.
Record the quotient 8 as the next digit in the result. 
Result so far: 3902.8
Subtract 624 from 650 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 8:
When dividing 260 by 78, we get 3 with a remainder of 26.
The next digit of our result is 3. 
Result so far: 3902.83
Subtracting 234 from 260 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 9:
78 can be fit into 260 3 times, resulting in a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 3902.833
Deduct 234 from 260 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

After the division, we end up with 3902.833 and a remainder of 0.0026.