We look at the division of 363467 by 78 
We're looking to find how many times 78 goes into 363467.

Step 1:
3 divided by 78 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (6) from the dividend after 3, then repeat: 36 / 78

Advancing to step 2:
78 can be fit into 36 0 times, resulting in a remainder of 36.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 36 after subtracting 0 from 36.
Append the next digit (3) from the dividend to 36 and continue with: 363 / 78

Moving on to step 3:
The number 78 fits into 363 4 times, leaving a remainder of 51.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 312 from 363 and we're left with 51.
Append the next digit (4) from the dividend to 51 and continue with: 514 / 78

Moving on to step 4:
When dividing 514 by 78, we get 6 with a remainder of 46.
The number 6 becomes the next digit in our result. 
Result so far: 46.0
Deduct 468 from 514 and we're left with 46.
Fetch the next digit (6) from the dividend, attach it to 46 and continue: 466 / 78

Step 5:
The number 78 fits into 466 5 times, leaving a remainder of 76.
Write down 5 as next digit of the result. 
Result so far: 465.0
If we take 390 away from 466, we end up with 76.
Fetch the next digit (7) from the dividend, attach it to 76 and continue: 767 / 78

Going ahead to step 6:
78 goes into 767 9 times with a remainder of 65.
Write down 9 as next digit of the result. 
Result so far: 4659.0
Subtract 702 from 767 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Going ahead to step 7:
When dividing 650 by 78, we get 8 with a remainder of 26.
Record the quotient 8 as the next digit in the result. 
Result so far: 4659.8
The remainder is 26 after subtracting 624 from 650.
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 goes into 260 3 times with a remainder of 26.
Record the quotient 3 as the next digit in the result. 
Result so far: 4659.83
Deduct 234 from 260 and we're left 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.

Advancing to step 9:
260 divided by 78 is 3 with a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 4659.833
If we take 234 away from 260, we end up 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.

The final result is 4659.833 with a remainder of 0.0026.