We look at the division of 78271962 by 514 
We're looking to find how many times 514 goes into 78271962.

On to step 1:
514 can be fit into 7 0 times, resulting in a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 514

Advancing to step 2:
When dividing 78 by 514, we get 0 with a remainder of 78.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 78 and we're left with 78.
Include the next digit (2) from the dividend after 78, then repeat: 782 / 514

Advancing to step 3:
514 can be fit into 782 1 times, resulting in a remainder of 268.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 514 from 782 and we're left with 268.
Fetch the next digit (7) from the dividend, attach it to 268 and continue: 2687 / 514

On to step 4:
When dividing 2687 by 514, we get 5 with a remainder of 117.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
If we subtract 2570 from 2687, we get 117.
Take the next digit (1) from the dividend and append it to 117, then repeat: 1171 / 514

Moving on to step 5:
When dividing 1171 by 514, we get 2 with a remainder of 143.
Write down 2 as next digit of the result. 
Result so far: 152.0
If we take 1028 away from 1171, we end up with 143.
Include the next digit (9) from the dividend after 143, then repeat: 1439 / 514

On to step 6:
If we divide 1439 by 514, we get 2 and a remainder of 411.
Use 2 as the next digit of our solution. 
Result so far: 1522.0
If we subtract 1028 from 1439, we get 411.
Fetch the next digit (6) from the dividend, attach it to 411 and continue: 4116 / 514

Going ahead to step 7:
514 goes into 4116 8 times with a remainder of 4.
Use 8 as the next digit of our solution. 
Result so far: 15228.0
The remainder is 4 after subtracting 4112 from 4116.
Append the next digit (2) from the dividend to 4 and continue with: 42 / 514

Let's proceed to step 8:
514 can be fit into 42 0 times, resulting in a remainder of 42.
Write down 0 as next digit of the result. 
Result so far: 152280.0
Subtract 0 from 42 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 9:
When dividing 420 by 514, we get 0 with a remainder of 420.
Record the quotient 0 as the next digit in the result. 
Result so far: 152280.0
Subtracting 0 from 420 leaves us with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Moving on to step 10:
If we divide 4200 by 514, we get 8 and a remainder of 88.
The number 8 becomes the next digit in our result. 
Result so far: 152280.08
Subtracting 4112 from 4200 leaves us with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Step 11:
514 goes into 880 1 times with a remainder of 366.
Record the quotient 1 as the next digit in the result. 
Result so far: 152280.081
Subtracting 514 from 880 leaves us with 366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3660, and continue the process.

Moving on to step 12:
3660 divided by 514 is 7 with a remainder of 62.
The number 7 becomes the next digit in our result. 
Result so far: 152280.0817
Subtract 3598 from 3660 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Let's proceed to step 13:
514 goes into 620 1 times with a remainder of 106.
Write down 1 as next digit of the result. 
Result so far: 152280.08171
Deduct 514 from 620 and we're left with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Going ahead to step 14:
1060 divided by 514 is 2 with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 152280.081712
The remainder is 32 after subtracting 1028 from 1060.
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 15:
514 can be fit into 320 0 times, resulting in a remainder of 320.
Put 0 as the next digit of the answer. 
Result so far: 152280.081712
The remainder is 320 after subtracting 0 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

On to step 16:
When dividing 3200 by 514, we get 6 with a remainder of 116.
The next digit of our result is 6. 
Result so far: 152280.08171206
If we subtract 3084 from 3200, we get 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

After the division, we end up with 152280.08171206 and a remainder of 1.16e-07.