Let's divide 40273 by 78
We want to divide 40273 by 78.

On to step 1:
4 divided by 78 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 78

Let's proceed to step 2:
If we divide 40 by 78, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Grab the next digit (2) from the dividend, add it to 40, then carry on: 402 / 78

Let's proceed to step 3:
402 divided by 78 is 5 with a remainder of 12.
The next digit of our result is 5. 
Result so far: 5.0
Subtracting 390 from 402 leaves us with 12.
Take the next digit (7) from the dividend and append it to 12, then repeat: 127 / 78

On to step 4:
When dividing 127 by 78, we get 1 with a remainder of 49.
The next digit of our result is 1. 
Result so far: 51.0
Subtracting 78 from 127 leaves us with 49.
Grab the next digit (3) from the dividend, add it to 49, then carry on: 493 / 78

Let's proceed to step 5:
When dividing 493 by 78, we get 6 with a remainder of 25.
Put 6 as the next digit of the answer. 
Result so far: 516.0
Subtract 468 from 493 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 6:
78 goes into 250 3 times with a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 516.3
Subtract 234 from 250 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 7:
The number 78 fits into 160 2 times, leaving a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 516.32
Deduct 156 from 160 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 8:
If we divide 40 by 78, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 516.32
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 9:
78 goes into 400 5 times with a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 516.3205
Deduct 390 from 400 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
When dividing 100 by 78, we get 1 with a remainder of 22.
Write down 1 as next digit of the result. 
Result so far: 516.32051
Subtracting 78 from 100 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 11:
If we divide 220 by 78, we get 2 and a remainder of 64.
Record the quotient 2 as the next digit in the result. 
Result so far: 516.320512
If we subtract 156 from 220, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 12:
640 divided by 78 is 8 with a remainder of 16.
The next digit of our result is 8. 
Result so far: 516.3205128
If we take 624 away from 640, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 13:
160 divided by 78 is 2 with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 516.32051282
Subtract 156 from 160 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The quotient of the division is 516.32051282, and the remainder is 4e-09.