103494 divided by 78 
Let's see how many times 78 fits into 103494.

Moving on to step 1:
78 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 78

On to step 2:
10 divided by 78 is 0 with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Append the next digit (3) from the dividend to 10 and continue with: 103 / 78

Advancing to step 3:
103 divided by 78 is 1 with a remainder of 25.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 78 from 103 and we're left with 25.
Take the next digit (4) from the dividend and append it to 25, then repeat: 254 / 78

Advancing to step 4:
When dividing 254 by 78, we get 3 with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Subtracting 234 from 254 leaves us with 20.
Take the next digit (9) from the dividend and append it to 20, then repeat: 209 / 78

On to step 5:
78 goes into 209 2 times with a remainder of 53.
Put 2 as the next digit of the answer. 
Result so far: 132.0
The remainder is 53 after subtracting 156 from 209.
Append the next digit (4) from the dividend to 53 and continue with: 534 / 78

Going ahead to step 6:
The number 78 fits into 534 6 times, leaving a remainder of 66.
Put 6 as the next digit of the answer. 
Result so far: 1326.0
Deduct 468 from 534 and we're left with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Step 7:
When dividing 660 by 78, we get 8 with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 1326.8
If we take 624 away from 660, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 8:
78 can be fit into 360 4 times, resulting in a remainder of 48.
The number 4 becomes the next digit in our result. 
Result so far: 1326.84
If we subtract 312 from 360, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 9:
480 divided by 78 is 6 with a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 1326.846
The remainder is 12 after subtracting 468 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 10:
120 divided by 78 is 1 with a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 1326.8461
If we take 78 away from 120, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 11:
78 goes into 420 5 times with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 1326.84615
Subtract 390 from 420 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 12:
If we divide 300 by 78, we get 3 and a remainder of 66.
Put 3 as the next digit of the answer. 
Result so far: 1326.846153
The remainder is 66 after subtracting 234 from 300.
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 13:
The number 78 fits into 660 8 times, leaving a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 1326.8461538
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.

Advancing to step 14:
When dividing 360 by 78, we get 4 with a remainder of 48.
The number 4 becomes the next digit in our result. 
Result so far: 1326.84615384
Deduct 312 from 360 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final result is 1326.84615384 with a remainder of 4.8e-08.