We divide 109324 by 78
We want to figure out the number of times 109324 can be divided by 78.

On to step 1:
The number 78 fits into 1 0 times, leaving a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 78

Moving on to step 2:
If we divide 10 by 78, we get 0 and a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Fetch the next digit (9) from the dividend, attach it to 10 and continue: 109 / 78

Moving on to step 3:
78 goes into 109 1 times with a remainder of 31.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 78 from 109 leaves us with 31.
Take the next digit (3) from the dividend and append it to 31, then repeat: 313 / 78

Advancing to step 4:
78 goes into 313 4 times with a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we take 312 away from 313, we end up with 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 78

Moving on to step 5:
When dividing 12 by 78, we get 0 with a remainder of 12.
The next digit of our result is 0. 
Result so far: 140.0
Subtract 0 from 12 to get 12.
Grab the next digit (4) from the dividend, add it to 12, then carry on: 124 / 78

Advancing to step 6:
124 divided by 78 is 1 with a remainder of 46.
The next digit of our result is 1. 
Result so far: 1401.0
Subtracting 78 from 124 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 7:
The number 78 fits into 460 5 times, leaving a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 1401.5
Subtracting 390 from 460 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 8:
The number 78 fits into 700 8 times, leaving a remainder of 76.
Use 8 as the next digit of our solution. 
Result so far: 1401.58
Subtract 624 from 700 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 9:
760 divided by 78 is 9 with a remainder of 58.
The next digit of our result is 9. 
Result so far: 1401.589
If we take 702 away from 760, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

On to step 10:
78 goes into 580 7 times with a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 1401.5897
The remainder is 34 after subtracting 546 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 11:
78 can be fit into 340 4 times, resulting in a remainder of 28.
Use 4 as the next digit of our solution. 
Result so far: 1401.58974
If we take 312 away from 340, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 12:
280 divided by 78 is 3 with a remainder of 46.
The number 3 becomes the next digit in our result. 
Result so far: 1401.589743
If we subtract 234 from 280, we get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 13:
When dividing 460 by 78, we get 5 with a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 1401.5897435
Deduct 390 from 460 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 14:
When dividing 700 by 78, we get 8 with a remainder of 76.
The next digit of our result is 8. 
Result so far: 1401.58974358
Subtracting 624 from 700 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

In conclusion, the division gives 1401.58974358 with a balance of 7.6e-08.