39054278 ÷ 178 
We want to figure out the number of times 39054278 can be divided by 178.

Advancing to step 1:
178 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 178

Let's proceed to step 2:
178 can be fit into 39 0 times, resulting in a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Fetch the next digit (0) from the dividend, attach it to 39 and continue: 390 / 178

Moving on to step 3:
When dividing 390 by 178, we get 2 with a remainder of 34.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 356 from 390, we get 34.
Fetch the next digit (5) from the dividend, attach it to 34 and continue: 345 / 178

Advancing to step 4:
178 can be fit into 345 1 times, resulting in a remainder of 167.
Write down 1 as next digit of the result. 
Result so far: 21.0
Deduct 178 from 345 and we're left with 167.
Grab the next digit (4) from the dividend, add it to 167, then carry on: 1674 / 178

Let's proceed to step 5:
If we divide 1674 by 178, we get 9 and a remainder of 72.
Record the quotient 9 as the next digit in the result. 
Result so far: 219.0
Deduct 1602 from 1674 and we're left with 72.
Grab the next digit (2) from the dividend, add it to 72, then carry on: 722 / 178

On to step 6:
If we divide 722 by 178, we get 4 and a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 2194.0
Subtracting 712 from 722 leaves us with 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 178

Let's proceed to step 7:
178 can be fit into 107 0 times, resulting in a remainder of 107.
The next digit of our result is 0. 
Result so far: 21940.0
Subtract 0 from 107 to get 107.
Bring next digit (8) of the dividend behind the 107 and repeat the process: 1078 / 178

On to step 8:
The number 178 fits into 1078 6 times, leaving a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 219406.0
The remainder is 10 after subtracting 1068 from 1078.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 9:
178 can be fit into 100 0 times, resulting in a remainder of 100.
Record the quotient 0 as the next digit in the result. 
Result so far: 219406.0
Deduct 0 from 100 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 10:
If we divide 1000 by 178, we get 5 and a remainder of 110.
Use 5 as the next digit of our solution. 
Result so far: 219406.05
Subtracting 890 from 1000 leaves us with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Advancing to step 11:
When dividing 1100 by 178, we get 6 with a remainder of 32.
Use 6 as the next digit of our solution. 
Result so far: 219406.056
Subtracting 1068 from 1100 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 12:
The number 178 fits into 320 1 times, leaving a remainder of 142.
Put 1 as the next digit of the answer. 
Result so far: 219406.0561
Subtracting 178 from 320 leaves us with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Let's proceed to step 13:
178 can be fit into 1420 7 times, resulting in a remainder of 174.
Put 7 as the next digit of the answer. 
Result so far: 219406.05617
If we take 1246 away from 1420, we end up with 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

On to step 14:
When dividing 1740 by 178, we get 9 with a remainder of 138.
The next digit of our result is 9. 
Result so far: 219406.056179
The remainder is 138 after subtracting 1602 from 1740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Moving on to step 15:
1380 divided by 178 is 7 with a remainder of 134.
The number 7 becomes the next digit in our result. 
Result so far: 219406.0561797
Subtracting 1246 from 1380 leaves us with 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Step 16:
178 goes into 1340 7 times with a remainder of 94.
Put 7 as the next digit of the answer. 
Result so far: 219406.05617977
Subtract 1246 from 1340 to get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

In conclusion, the division gives 219406.05617977 with a balance of 9.4e-08.