We're dividing 109296 by 78 
Our goal is to divide 109296 by 78.

Moving on to step 1:
1 divided by 78 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 78

Moving on to step 2:
10 divided by 78 is 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Append the next digit (9) from the dividend to 10 and continue with: 109 / 78

Let's proceed to step 3:
When dividing 109 by 78, we get 1 with a remainder of 31.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 78 away from 109, we end up with 31.
Grab the next digit (2) from the dividend, add it to 31, then carry on: 312 / 78

Step 4:
The number 78 fits into 312 4 times, leaving a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we subtract 312 from 312, we get 0.
Append the next digit (9) from the dividend to 0 and continue with: 9 / 78

Step 5:
78 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 140.0
If we take 0 away from 9, we end up with 9.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 78

On to step 6:
96 divided by 78 is 1 with a remainder of 18.
Use 1 as the next digit of our solution. 
Result so far: 1401.0
If we take 78 away from 96, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 7:
When dividing 180 by 78, we get 2 with a remainder of 24.
The next digit of our result is 2. 
Result so far: 1401.2
The remainder is 24 after subtracting 156 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 8:
When dividing 240 by 78, we get 3 with a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 1401.23
If we take 234 away from 240, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 9:
The number 78 fits into 60 0 times, leaving a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 1401.23
If we take 0 away from 60, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 10:
The number 78 fits into 600 7 times, leaving a remainder of 54.
The number 7 becomes the next digit in our result. 
Result so far: 1401.2307
Deduct 546 from 600 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 11:
78 can be fit into 540 6 times, resulting in a remainder of 72.
Put 6 as the next digit of the answer. 
Result so far: 1401.23076
Subtracting 468 from 540 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 12:
If we divide 720 by 78, we get 9 and a remainder of 18.
Write down 9 as next digit of the result. 
Result so far: 1401.230769
If we take 702 away from 720, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 13:
If we divide 180 by 78, we get 2 and a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 1401.2307692
If we subtract 156 from 180, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 14:
When dividing 240 by 78, we get 3 with a remainder of 6.
The next digit of our result is 3. 
Result so far: 1401.23076923
Subtracting 234 from 240 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

In conclusion, the division gives 1401.23076923 with a balance of 6e-09.