We're dividing 78964403 by 314 
We're looking to find how many times 314 goes into 78964403.

Moving on to step 1:
When dividing 7 by 314, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 314

Advancing to step 2:
314 goes into 78 0 times with a remainder of 78.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 78 to get 78.
Grab the next digit (9) from the dividend, add it to 78, then carry on: 789 / 314

Advancing to step 3:
314 can be fit into 789 2 times, resulting in a remainder of 161.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 628 from 789 to get 161.
Append the next digit (6) from the dividend to 161 and continue with: 1616 / 314

Step 4:
1616 divided by 314 is 5 with a remainder of 46.
Put 5 as the next digit of the answer. 
Result so far: 25.0
If we subtract 1570 from 1616, we get 46.
Append the next digit (4) from the dividend to 46 and continue with: 464 / 314

Moving on to step 5:
When dividing 464 by 314, we get 1 with a remainder of 150.
Write down 1 as next digit of the result. 
Result so far: 251.0
The remainder is 150 after subtracting 314 from 464.
Include the next digit (4) from the dividend after 150, then repeat: 1504 / 314

Step 6:
1504 divided by 314 is 4 with a remainder of 248.
The next digit of our result is 4. 
Result so far: 2514.0
Subtract 1256 from 1504 to get 248.
Bring next digit (0) of the dividend behind the 248 and repeat the process: 2480 / 314

Step 7:
2480 divided by 314 is 7 with a remainder of 282.
Put 7 as the next digit of the answer. 
Result so far: 25147.0
Subtracting 2198 from 2480 leaves us with 282.
Take the next digit (3) from the dividend and append it to 282, then repeat: 2823 / 314

Moving on to step 8:
314 goes into 2823 8 times with a remainder of 311.
Put 8 as the next digit of the answer. 
Result so far: 251478.0
If we subtract 2512 from 2823, we get 311.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3110, and continue the process.

Step 9:
314 can be fit into 3110 9 times, resulting in a remainder of 284.
Use 9 as the next digit of our solution. 
Result so far: 251478.9
Deduct 2826 from 3110 and we're left with 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

On to step 10:
When dividing 2840 by 314, we get 9 with a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 251478.99
Subtract 2826 from 2840 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

In conclusion, the division gives 251478.99 with a balance of 0.014.