We're dividing 312978 by 43 
We want to divide 312978 by 43.

Going ahead to step 1:
43 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 43

Step 2:
31 divided by 43 is 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 43

Advancing to step 3:
When dividing 312 by 43, we get 7 with a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 301 away from 312, we end up with 11.
Take the next digit (9) from the dividend and append it to 11, then repeat: 119 / 43

On to step 4:
43 goes into 119 2 times with a remainder of 33.
The number 2 becomes the next digit in our result. 
Result so far: 72.0
Subtracting 86 from 119 leaves us with 33.
Take the next digit (7) from the dividend and append it to 33, then repeat: 337 / 43

Advancing to step 5:
The number 43 fits into 337 7 times, leaving a remainder of 36.
The number 7 becomes the next digit in our result. 
Result so far: 727.0
Subtracting 301 from 337 leaves us with 36.
Append the next digit (8) from the dividend to 36 and continue with: 368 / 43

Step 6:
43 goes into 368 8 times with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 7278.0
If we take 344 away from 368, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
If we divide 240 by 43, we get 5 and a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 7278.5
If we take 215 away from 240, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 8:
If we divide 250 by 43, we get 5 and a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 7278.55
The remainder is 35 after subtracting 215 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Our division results in 7278.55 with a remaining 0.035.