Let's divide 194480 by 78
Let's see how many times 78 fits into 194480.

On to step 1:
When dividing 1 by 78, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 78

Moving on to step 2:
78 goes into 19 0 times with a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 19 after subtracting 0 from 19.
Fetch the next digit (4) from the dividend, attach it to 19 and continue: 194 / 78

On to step 3:
The number 78 fits into 194 2 times, leaving a remainder of 38.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 156 from 194 and we're left with 38.
Grab the next digit (4) from the dividend, add it to 38, then carry on: 384 / 78

Going ahead to step 4:
When dividing 384 by 78, we get 4 with a remainder of 72.
Use 4 as the next digit of our solution. 
Result so far: 24.0
The remainder is 72 after subtracting 312 from 384.
Grab the next digit (8) from the dividend, add it to 72, then carry on: 728 / 78

Step 5:
728 divided by 78 is 9 with a remainder of 26.
Write down 9 as next digit of the result. 
Result so far: 249.0
Subtract 702 from 728 to get 26.
Bring next digit (0) of the dividend behind the 26 and repeat the process: 260 / 78

Going ahead to step 6:
78 can be fit into 260 3 times, resulting in a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 2493.0
The remainder is 26 after subtracting 234 from 260.
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 7:
78 goes into 260 3 times with a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 2493.3
The remainder is 26 after subtracting 234 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 8:
260 divided by 78 is 3 with a remainder of 26.
The next digit of our result is 3. 
Result so far: 2493.33
The remainder is 26 after subtracting 234 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The final outcome is 2493.33, with a leftover of 0.026.