99788 divided by 78 
We want to figure out the number of times 99788 can be divided by 78.

Moving on to step 1:
78 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 78

Advancing to step 2:
When dividing 99 by 78, we get 1 with a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 78 away from 99, we end up with 21.
Append the next digit (7) from the dividend to 21 and continue with: 217 / 78

On to step 3:
When dividing 217 by 78, we get 2 with a remainder of 61.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
The remainder is 61 after subtracting 156 from 217.
Fetch the next digit (8) from the dividend, attach it to 61 and continue: 618 / 78

Moving on to step 4:
78 goes into 618 7 times with a remainder of 72.
The next digit of our result is 7. 
Result so far: 127.0
If we take 546 away from 618, we end up with 72.
Append the next digit (8) from the dividend to 72 and continue with: 728 / 78

Advancing to step 5:
When dividing 728 by 78, we get 9 with a remainder of 26.
Write down 9 as next digit of the result. 
Result so far: 1279.0
Subtract 702 from 728 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.

Step 6:
If we divide 260 by 78, we get 3 and a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 1279.3
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.

Let's proceed to step 7:
When dividing 260 by 78, we get 3 with a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 1279.33
The remainder is 26 after subtracting 234 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The quotient of the division is 1279.33, and the remainder is 0.026.