We look at the division of 23270 by 78 
Our goal is to divide 23270 by 78.

On to step 1:
The number 78 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 78

On to step 2:
78 goes into 23 0 times with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 78

Moving on to step 3:
78 can be fit into 232 2 times, resulting in a remainder of 76.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 156 from 232 leaves us with 76.
Grab the next digit (7) from the dividend, add it to 76, then carry on: 767 / 78

On to step 4:
When dividing 767 by 78, we get 9 with a remainder of 65.
Write down 9 as next digit of the result. 
Result so far: 29.0
The remainder is 65 after subtracting 702 from 767.
Fetch the next digit (0) from the dividend, attach it to 65 and continue: 650 / 78

Going ahead to step 5:
When dividing 650 by 78, we get 8 with a remainder of 26.
The next digit of our result is 8. 
Result so far: 298.0
Subtracting 624 from 650 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 6:
260 divided by 78 is 3 with a remainder of 26.
Record the quotient 3 as the next digit in the result. 
Result so far: 298.3
Deduct 234 from 260 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 7:
The number 78 fits into 260 3 times, leaving a remainder of 26.
The next digit of our result is 3. 
Result so far: 298.33
If we subtract 234 from 260, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

In conclusion, the division gives 298.33 with a balance of 0.026.