We look at the division of 312737 by 78 
Our goal is to divide 312737 by 78.

Advancing to step 1:
If we divide 3 by 78, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 78

On to step 2:
78 goes into 31 0 times with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 78

Let's proceed to step 3:
312 divided by 78 is 4 with a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we subtract 312 from 312, we get 0.
Take the next digit (7) from the dividend and append it to 0, then repeat: 7 / 78

Going ahead to step 4:
If we divide 7 by 78, we get 0 and a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 40.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 78

Step 5:
When dividing 73 by 78, we get 0 with a remainder of 73.
Use 0 as the next digit of our solution. 
Result so far: 400.0
The remainder is 73 after subtracting 0 from 73.
Bring next digit (7) of the dividend behind the 73 and repeat the process: 737 / 78

Let's proceed to step 6:
The number 78 fits into 737 9 times, leaving a remainder of 35.
Use 9 as the next digit of our solution. 
Result so far: 4009.0
If we subtract 702 from 737, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 7:
If we divide 350 by 78, we get 4 and a remainder of 38.
Write down 4 as next digit of the result. 
Result so far: 4009.4
Subtracting 312 from 350 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 8:
78 goes into 380 4 times with a remainder of 68.
The number 4 becomes the next digit in our result. 
Result so far: 4009.44
Subtracting 312 from 380 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

After the division, we end up with 4009.44 and a remainder of 0.068.