We divide 271385 by 78
We want to figure out the number of times 271385 can be divided by 78.

Going ahead to step 1:
If we divide 2 by 78, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 78

Moving on to step 2:
When dividing 27 by 78, we get 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (1) of the dividend behind the 27 and repeat the process: 271 / 78

Step 3:
The number 78 fits into 271 3 times, leaving a remainder of 37.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 234 from 271 leaves us with 37.
Take the next digit (3) from the dividend and append it to 37, then repeat: 373 / 78

Step 4:
373 divided by 78 is 4 with a remainder of 61.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
If we take 312 away from 373, we end up with 61.
Bring next digit (8) of the dividend behind the 61 and repeat the process: 618 / 78

Let's proceed to step 5:
If we divide 618 by 78, we get 7 and a remainder of 72.
Put 7 as the next digit of the answer. 
Result so far: 347.0
Subtracting 546 from 618 leaves us with 72.
Fetch the next digit (5) from the dividend, attach it to 72 and continue: 725 / 78

Step 6:
If we divide 725 by 78, we get 9 and a remainder of 23.
The number 9 becomes the next digit in our result. 
Result so far: 3479.0
Deduct 702 from 725 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
78 goes into 230 2 times with a remainder of 74.
Record the quotient 2 as the next digit in the result. 
Result so far: 3479.2
If we take 156 away from 230, we end up with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 8:
When dividing 740 by 78, we get 9 with a remainder of 38.
Write down 9 as next digit of the result. 
Result so far: 3479.29
The remainder is 38 after subtracting 702 from 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 9:
If we divide 380 by 78, we get 4 and a remainder of 68.
Write down 4 as next digit of the result. 
Result so far: 3479.294
If we take 312 away from 380, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Step 10:
When dividing 680 by 78, we get 8 with a remainder of 56.
Write down 8 as next digit of the result. 
Result so far: 3479.2948
Deduct 624 from 680 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 11:
If we divide 560 by 78, we get 7 and a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 3479.29487
If we subtract 546 from 560, we 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.

On to step 12:
78 can be fit into 140 1 times, resulting in a remainder of 62.
The number 1 becomes the next digit in our result. 
Result so far: 3479.294871
Deduct 78 from 140 and we're left with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 13:
78 goes into 620 7 times with a remainder of 74.
Record the quotient 7 as the next digit in the result. 
Result so far: 3479.2948717
Subtract 546 from 620 to get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Advancing to step 14:
If we divide 740 by 78, we get 9 and a remainder of 38.
Write down 9 as next digit of the result. 
Result so far: 3479.29487179
The remainder is 38 after subtracting 702 from 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

After the division, we end up with 3479.29487179 and a remainder of 3.8e-08.