1724 ÷ 78 
We want to figure out the number of times 1724 can be divided by 78.

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 take 0 away from 1, we end up with 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 78

On to step 2:
The number 78 fits into 17 0 times, leaving a remainder of 17.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Grab the next digit (2) from the dividend, add it to 17, then carry on: 172 / 78

Let's proceed to step 3:
172 divided by 78 is 2 with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 156 away from 172, we end up with 16.
Append the next digit (4) from the dividend to 16 and continue with: 164 / 78

Step 4:
If we divide 164 by 78, we get 2 and a remainder of 8.
The next digit of our result is 2. 
Result so far: 22.0
Deduct 156 from 164 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 5:
The number 78 fits into 80 1 times, leaving a remainder of 2.
Write down 1 as next digit of the result. 
Result so far: 22.1
If we subtract 78 from 80, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 6:
When dividing 20 by 78, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 22.1
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 7:
78 goes into 200 2 times with a remainder of 44.
The number 2 becomes the next digit in our result. 
Result so far: 22.102
Subtracting 156 from 200 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 8:
If we divide 440 by 78, we get 5 and a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 22.1025
If we subtract 390 from 440, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 9:
When dividing 500 by 78, we get 6 with a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 22.10256
Subtract 468 from 500 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 10:
If we divide 320 by 78, we get 4 and a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 22.102564
Deduct 312 from 320 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 11:
78 goes into 80 1 times with a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 22.1025641
Subtracting 78 from 80 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 12:
The number 78 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 22.1025641
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 22.1025641 with a remainder of 2e-08.