271926 ÷ 78 
Our goal is to divide 271926 by 78.

Going ahead to step 1:
78 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 78

Step 2:
27 divided by 78 is 0 with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Fetch the next digit (1) from the dividend, attach it to 27 and continue: 271 / 78

Moving on to step 3:
271 divided by 78 is 3 with a remainder of 37.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 234 from 271, we get 37.
Include the next digit (9) from the dividend after 37, then repeat: 379 / 78

On to step 4:
When dividing 379 by 78, we get 4 with a remainder of 67.
The number 4 becomes the next digit in our result. 
Result so far: 34.0
The remainder is 67 after subtracting 312 from 379.
Bring next digit (2) of the dividend behind the 67 and repeat the process: 672 / 78

On to step 5:
If we divide 672 by 78, we get 8 and a remainder of 48.
Write down 8 as next digit of the result. 
Result so far: 348.0
Subtracting 624 from 672 leaves us with 48.
Bring next digit (6) of the dividend behind the 48 and repeat the process: 486 / 78

Moving on to step 6:
486 divided by 78 is 6 with a remainder of 18.
Put 6 as the next digit of the answer. 
Result so far: 3486.0
If we subtract 468 from 486, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 7:
The number 78 fits into 180 2 times, leaving a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 3486.2
If we take 156 away from 180, 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.

On to step 8:
240 divided by 78 is 3 with a remainder of 6.
The next digit of our result is 3. 
Result so far: 3486.23
The remainder is 6 after subtracting 234 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 9:
When dividing 60 by 78, we get 0 with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 3486.23
If we subtract 0 from 60, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 10:
If we divide 600 by 78, we get 7 and a remainder of 54.
Use 7 as the next digit of our solution. 
Result so far: 3486.2307
The remainder is 54 after subtracting 546 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 11:
540 divided by 78 is 6 with a remainder of 72.
Use 6 as the next digit of our solution. 
Result so far: 3486.23076
Deduct 468 from 540 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 12:
When dividing 720 by 78, we get 9 with a remainder of 18.
The next digit of our result is 9. 
Result so far: 3486.230769
Subtracting 702 from 720 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 13:
78 can be fit into 180 2 times, resulting in a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 3486.2307692
If we subtract 156 from 180, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 14:
If we divide 240 by 78, we get 3 and a remainder of 6.
The next digit of our result is 3. 
Result so far: 3486.23076923
Subtracting 234 from 240 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

The final result is 3486.23076923 with a remainder of 6e-09.