We look at the division of 87138078 by 661 
We want to figure out the number of times 87138078 can be divided by 661.

Going ahead to step 1:
661 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 661

On to step 2:
The number 661 fits into 87 0 times, leaving a remainder of 87.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 87 and we're left with 87.
Grab the next digit (1) from the dividend, add it to 87, then carry on: 871 / 661

Advancing to step 3:
661 can be fit into 871 1 times, resulting in a remainder of 210.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 661 away from 871, we end up with 210.
Fetch the next digit (3) from the dividend, attach it to 210 and continue: 2103 / 661

On to step 4:
661 can be fit into 2103 3 times, resulting in a remainder of 120.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtract 1983 from 2103 to get 120.
Bring next digit (8) of the dividend behind the 120 and repeat the process: 1208 / 661

Going ahead to step 5:
The number 661 fits into 1208 1 times, leaving a remainder of 547.
Use 1 as the next digit of our solution. 
Result so far: 131.0
If we take 661 away from 1208, we end up with 547.
Take the next digit (0) from the dividend and append it to 547, then repeat: 5470 / 661

Advancing to step 6:
661 goes into 5470 8 times with a remainder of 182.
Use 8 as the next digit of our solution. 
Result so far: 1318.0
If we subtract 5288 from 5470, we get 182.
Grab the next digit (7) from the dividend, add it to 182, then carry on: 1827 / 661

On to step 7:
661 can be fit into 1827 2 times, resulting in a remainder of 505.
The number 2 becomes the next digit in our result. 
Result so far: 13182.0
Deduct 1322 from 1827 and we're left with 505.
Include the next digit (8) from the dividend after 505, then repeat: 5058 / 661

On to step 8:
If we divide 5058 by 661, we get 7 and a remainder of 431.
The next digit of our result is 7. 
Result so far: 131827.0
If we take 4627 away from 5058, we end up with 431.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4310, and continue the process.

Advancing to step 9:
4310 divided by 661 is 6 with a remainder of 344.
Write down 6 as next digit of the result. 
Result so far: 131827.6
Deduct 3966 from 4310 and we're left with 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Let's proceed to step 10:
661 can be fit into 3440 5 times, resulting in a remainder of 135.
Write down 5 as next digit of the result. 
Result so far: 131827.65
The remainder is 135 after subtracting 3305 from 3440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Advancing to step 11:
If we divide 1350 by 661, we get 2 and a remainder of 28.
Write down 2 as next digit of the result. 
Result so far: 131827.652
Subtract 1322 from 1350 to 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 12:
If we divide 280 by 661, we get 0 and a remainder of 280.
Record the quotient 0 as the next digit in the result. 
Result so far: 131827.652
Deduct 0 from 280 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Moving on to step 13:
When dividing 2800 by 661, we get 4 with a remainder of 156.
Write down 4 as next digit of the result. 
Result so far: 131827.65204
Subtract 2644 from 2800 to get 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Moving on to step 14:
1560 divided by 661 is 2 with a remainder of 238.
Put 2 as the next digit of the answer. 
Result so far: 131827.652042
If we subtract 1322 from 1560, we get 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Going ahead to step 15:
661 goes into 2380 3 times with a remainder of 397.
Put 3 as the next digit of the answer. 
Result so far: 131827.6520423
If we take 1983 away from 2380, we end up with 397.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3970, and continue the process.

Moving on to step 16:
661 goes into 3970 6 times with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 131827.65204236
The remainder is 4 after subtracting 3966 from 3970.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 131827.65204236 with a balance of 4e-09.