We divide 270495 by 78
Let's see how many times 78 fits into 270495.

Step 1:
2 divided by 78 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 78

Advancing to step 2:
When dividing 27 by 78, we get 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 78

Moving on to step 3:
If we divide 270 by 78, we get 3 and a remainder of 36.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 234 from 270 leaves us with 36.
Take the next digit (4) from the dividend and append it to 36, then repeat: 364 / 78

Going ahead to step 4:
364 divided by 78 is 4 with a remainder of 52.
Put 4 as the next digit of the answer. 
Result so far: 34.0
If we subtract 312 from 364, we get 52.
Fetch the next digit (9) from the dividend, attach it to 52 and continue: 529 / 78

Let's proceed to step 5:
If we divide 529 by 78, we get 6 and a remainder of 61.
Put 6 as the next digit of the answer. 
Result so far: 346.0
If we subtract 468 from 529, we get 61.
Grab the next digit (5) from the dividend, add it to 61, then carry on: 615 / 78

On to step 6:
615 divided by 78 is 7 with a remainder of 69.
The next digit of our result is 7. 
Result so far: 3467.0
The remainder is 69 after subtracting 546 from 615.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Moving on to step 7:
If we divide 690 by 78, we get 8 and a remainder of 66.
Record the quotient 8 as the next digit in the result. 
Result so far: 3467.8
If we subtract 624 from 690, we get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Advancing to step 8:
The number 78 fits into 660 8 times, leaving a remainder of 36.
The next digit of our result is 8. 
Result so far: 3467.88
If we subtract 624 from 660, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

In conclusion, the division gives 3467.88 with a balance of 0.036.