78400388 divided by 254 
We want to figure out the number of times 78400388 can be divided by 254.

On to step 1:
7 divided by 254 is 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 254

Moving on to step 2:
78 divided by 254 is 0 with a remainder of 78.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 78 leaves us with 78.
Append the next digit (4) from the dividend to 78 and continue with: 784 / 254

Advancing to step 3:
The number 254 fits into 784 3 times, leaving a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 762 away from 784, we end up with 22.
Bring next digit (0) of the dividend behind the 22 and repeat the process: 220 / 254

Moving on to step 4:
254 goes into 220 0 times with a remainder of 220.
Write down 0 as next digit of the result. 
Result so far: 30.0
Subtracting 0 from 220 leaves us with 220.
Include the next digit (0) from the dividend after 220, then repeat: 2200 / 254

Step 5:
254 goes into 2200 8 times with a remainder of 168.
The next digit of our result is 8. 
Result so far: 308.0
If we take 2032 away from 2200, we end up with 168.
Grab the next digit (3) from the dividend, add it to 168, then carry on: 1683 / 254

Advancing to step 6:
If we divide 1683 by 254, we get 6 and a remainder of 159.
Write down 6 as next digit of the result. 
Result so far: 3086.0
Deduct 1524 from 1683 and we're left with 159.
Fetch the next digit (8) from the dividend, attach it to 159 and continue: 1598 / 254

Moving on to step 7:
The number 254 fits into 1598 6 times, leaving a remainder of 74.
The number 6 becomes the next digit in our result. 
Result so far: 30866.0
If we subtract 1524 from 1598, we get 74.
Bring next digit (8) of the dividend behind the 74 and repeat the process: 748 / 254

Let's proceed to step 8:
When dividing 748 by 254, we get 2 with a remainder of 240.
Use 2 as the next digit of our solution. 
Result so far: 308662.0
If we subtract 508 from 748, we get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Step 9:
254 can be fit into 2400 9 times, resulting in a remainder of 114.
Use 9 as the next digit of our solution. 
Result so far: 308662.9
The remainder is 114 after subtracting 2286 from 2400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Moving on to step 10:
When dividing 1140 by 254, we get 4 with a remainder of 124.
The number 4 becomes the next digit in our result. 
Result so far: 308662.94
If we subtract 1016 from 1140, we get 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Going ahead to step 11:
254 goes into 1240 4 times with a remainder of 224.
Put 4 as the next digit of the answer. 
Result so far: 308662.944
Deduct 1016 from 1240 and we're left with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

The final result is 308662.944 with a remainder of 0.0224.