203138 ÷ 78 
We're looking to find how many times 78 goes into 203138.

On to step 1:
78 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 78

Going ahead to step 2:
20 divided by 78 is 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Bring next digit (3) of the dividend behind the 20 and repeat the process: 203 / 78

Let's proceed to step 3:
78 can be fit into 203 2 times, resulting in a remainder of 47.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 156 away from 203, we end up with 47.
Append the next digit (1) from the dividend to 47 and continue with: 471 / 78

Step 4:
When dividing 471 by 78, we get 6 with a remainder of 3.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
Subtracting 468 from 471 leaves us with 3.
Fetch the next digit (3) from the dividend, attach it to 3 and continue: 33 / 78

On to step 5:
When dividing 33 by 78, we get 0 with a remainder of 33.
The next digit of our result is 0. 
Result so far: 260.0
If we take 0 away from 33, we end up with 33.
Take the next digit (8) from the dividend and append it to 33, then repeat: 338 / 78

Step 6:
78 can be fit into 338 4 times, resulting in a remainder of 26.
The next digit of our result is 4. 
Result so far: 2604.0
The remainder is 26 after subtracting 312 from 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 7:
If we divide 260 by 78, we get 3 and a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 2604.3
Subtracting 234 from 260 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 8:
78 can be fit into 260 3 times, resulting in a remainder of 26.
Write down 3 as next digit of the result. 
Result so far: 2604.33
Subtracting 234 from 260 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.

After the division, we end up with 2604.33 and a remainder of 0.026.