We look at the division of 78139676 by 795 
Let's see how many times 795 fits into 78139676.

On to step 1:
When dividing 7 by 795, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 795

Going ahead to step 2:
795 can be fit into 78 0 times, resulting in a remainder of 78.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 78, we end up with 78.
Bring next digit (1) of the dividend behind the 78 and repeat the process: 781 / 795

Step 3:
When dividing 781 by 795, we get 0 with a remainder of 781.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 781 after subtracting 0 from 781.
Fetch the next digit (3) from the dividend, attach it to 781 and continue: 7813 / 795

On to step 4:
If we divide 7813 by 795, we get 9 and a remainder of 658.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
If we subtract 7155 from 7813, we get 658.
Take the next digit (9) from the dividend and append it to 658, then repeat: 6589 / 795

Going ahead to step 5:
6589 divided by 795 is 8 with a remainder of 229.
Write down 8 as next digit of the result. 
Result so far: 98.0
Subtract 6360 from 6589 to get 229.
Take the next digit (6) from the dividend and append it to 229, then repeat: 2296 / 795

Advancing to step 6:
2296 divided by 795 is 2 with a remainder of 706.
Put 2 as the next digit of the answer. 
Result so far: 982.0
Subtract 1590 from 2296 to get 706.
Append the next digit (7) from the dividend to 706 and continue with: 7067 / 795

Going ahead to step 7:
795 can be fit into 7067 8 times, resulting in a remainder of 707.
Record the quotient 8 as the next digit in the result. 
Result so far: 9828.0
Deduct 6360 from 7067 and we're left with 707.
Append the next digit (6) from the dividend to 707 and continue with: 7076 / 795

Let's proceed to step 8:
If we divide 7076 by 795, we get 8 and a remainder of 716.
The number 8 becomes the next digit in our result. 
Result so far: 98288.0
If we subtract 6360 from 7076, we get 716.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7160, and continue the process.

Advancing to step 9:
When dividing 7160 by 795, we get 9 with a remainder of 5.
The number 9 becomes the next digit in our result. 
Result so far: 98288.9
Subtracting 7155 from 7160 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 10:
795 goes into 50 0 times with a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 98288.9
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 11:
500 divided by 795 is 0 with a remainder of 500.
Use 0 as the next digit of our solution. 
Result so far: 98288.9
Subtracting 0 from 500 leaves us with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

After the division, we end up with 98288.9 and a remainder of 0.05.