We look at the division of 78348 by 27 
Let's see how many times 27 fits into 78348.

Advancing to step 1:
When dividing 7 by 27, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 27

Step 2:
The number 27 fits into 78 2 times, leaving a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 54 from 78, we get 24.
Include the next digit (3) from the dividend after 24, then repeat: 243 / 27

Let's proceed to step 3:
When dividing 243 by 27, we get 9 with a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
Subtract 243 from 243 to get 0.
Fetch the next digit (4) from the dividend, attach it to 0 and continue: 4 / 27

Step 4:
If we divide 4 by 27, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 290.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (8) of the dividend behind the 4 and repeat the process: 48 / 27

Step 5:
27 can be fit into 48 1 times, resulting in a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 2901.0
The remainder is 21 after subtracting 27 from 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 6:
27 goes into 210 7 times with a remainder of 21.
The next digit of our result is 7. 
Result so far: 2901.7
Subtract 189 from 210 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 7:
27 can be fit into 210 7 times, resulting in a remainder of 21.
Use 7 as the next digit of our solution. 
Result so far: 2901.77
Subtracting 189 from 210 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

The final outcome is 2901.77, with a leftover of 0.021.