We look at the division of 354162 by 78 
Our goal is to divide 354162 by 78.

Going ahead to step 1:
The number 78 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 78

Step 2:
78 can be fit into 35 0 times, resulting in a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 35, we end up with 35.
Fetch the next digit (4) from the dividend, attach it to 35 and continue: 354 / 78

Moving on to step 3:
78 goes into 354 4 times with a remainder of 42.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 312 from 354 leaves us with 42.
Fetch the next digit (1) from the dividend, attach it to 42 and continue: 421 / 78

Advancing to step 4:
The number 78 fits into 421 5 times, leaving a remainder of 31.
Record the quotient 5 as the next digit in the result. 
Result so far: 45.0
Subtract 390 from 421 to get 31.
Take the next digit (6) from the dividend and append it to 31, then repeat: 316 / 78

Moving on to step 5:
If we divide 316 by 78, we get 4 and a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 454.0
Deduct 312 from 316 and we're left with 4.
Take the next digit (2) from the dividend and append it to 4, then repeat: 42 / 78

Going ahead to step 6:
78 goes into 42 0 times with a remainder of 42.
The next digit of our result is 0. 
Result so far: 4540.0
The remainder is 42 after subtracting 0 from 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 7:
The number 78 fits into 420 5 times, leaving a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 4540.5
If we take 390 away from 420, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
The number 78 fits into 300 3 times, leaving a remainder of 66.
Record the quotient 3 as the next digit in the result. 
Result so far: 4540.53
Deduct 234 from 300 and we're left with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Let's proceed to step 9:
660 divided by 78 is 8 with a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 4540.538
Subtract 624 from 660 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 10:
360 divided by 78 is 4 with a remainder of 48.
Write down 4 as next digit of the result. 
Result so far: 4540.5384
Subtracting 312 from 360 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 11:
The number 78 fits into 480 6 times, leaving a remainder of 12.
The next digit of our result is 6. 
Result so far: 4540.53846
The remainder is 12 after subtracting 468 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 12:
78 can be fit into 120 1 times, resulting in a remainder of 42.
Use 1 as the next digit of our solution. 
Result so far: 4540.538461
If we take 78 away from 120, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 13:
420 divided by 78 is 5 with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 4540.5384615
Deduct 390 from 420 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 14:
78 can be fit into 300 3 times, resulting in a remainder of 66.
The number 3 becomes the next digit in our result. 
Result so far: 4540.53846153
The remainder is 66 after subtracting 234 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Our division results in 4540.53846153 with a remaining 6.6e-08.