We divide 25540 by 78
We want to figure out the number of times 25540 can be divided by 78.

Step 1:
78 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (5) from the dividend after 2, then repeat: 25 / 78

Let's proceed to step 2:
The number 78 fits into 25 0 times, leaving a remainder of 25.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 25 after subtracting 0 from 25.
Bring next digit (5) of the dividend behind the 25 and repeat the process: 255 / 78

On to step 3:
78 can be fit into 255 3 times, resulting in a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 234 from 255 to get 21.
Take the next digit (4) from the dividend and append it to 21, then repeat: 214 / 78

Moving on to step 4:
If we divide 214 by 78, we get 2 and a remainder of 58.
Write down 2 as next digit of the result. 
Result so far: 32.0
If we subtract 156 from 214, we get 58.
Include the next digit (0) from the dividend after 58, then repeat: 580 / 78

Let's proceed to step 5:
580 divided by 78 is 7 with a remainder of 34.
Put 7 as the next digit of the answer. 
Result so far: 327.0
Subtract 546 from 580 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 6:
78 can be fit into 340 4 times, resulting in a remainder of 28.
Use 4 as the next digit of our solution. 
Result so far: 327.4
If we subtract 312 from 340, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 7:
280 divided by 78 is 3 with a remainder of 46.
Put 3 as the next digit of the answer. 
Result so far: 327.43
Subtracting 234 from 280 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 8:
78 can be fit into 460 5 times, resulting in a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 327.435
Subtracting 390 from 460 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 9:
When dividing 700 by 78, we get 8 with a remainder of 76.
The number 8 becomes the next digit in our result. 
Result so far: 327.4358
Subtracting 624 from 700 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 10:
78 can be fit into 760 9 times, resulting in a remainder of 58.
The number 9 becomes the next digit in our result. 
Result so far: 327.43589
Subtracting 702 from 760 leaves us with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 11:
When dividing 580 by 78, we get 7 with a remainder of 34.
Record the quotient 7 as the next digit in the result. 
Result so far: 327.435897
Subtract 546 from 580 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 12:
78 goes into 340 4 times with a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 327.4358974
If we take 312 away from 340, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 13:
The number 78 fits into 280 3 times, leaving a remainder of 46.
Use 3 as the next digit of our solution. 
Result so far: 327.43589743
Subtracting 234 from 280 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

In conclusion, the division gives 327.43589743 with a balance of 4.6e-08.