851932 ÷ 78 
We're looking to find how many times 78 goes into 851932.

On to step 1:
8 divided by 78 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 78

Moving on to step 2:
When dividing 85 by 78, we get 1 with a remainder of 7.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 78 from 85 leaves us with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 78

Let's proceed to step 3:
78 goes into 71 0 times with a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 10.0
Subtracting 0 from 71 leaves us with 71.
Append the next digit (9) from the dividend to 71 and continue with: 719 / 78

Let's proceed to step 4:
78 can be fit into 719 9 times, resulting in a remainder of 17.
Write down 9 as next digit of the result. 
Result so far: 109.0
The remainder is 17 after subtracting 702 from 719.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 78

Moving on to step 5:
When dividing 173 by 78, we get 2 with a remainder of 17.
Use 2 as the next digit of our solution. 
Result so far: 1092.0
Subtracting 156 from 173 leaves us with 17.
Append the next digit (2) from the dividend to 17 and continue with: 172 / 78

Step 6:
If we divide 172 by 78, we get 2 and a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 10922.0
If we subtract 156 from 172, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 7:
78 can be fit into 160 2 times, resulting in a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 10922.2
Deduct 156 from 160 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 8:
The number 78 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 10922.2
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 9:
400 divided by 78 is 5 with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 10922.205
If we take 390 away from 400, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
If we divide 100 by 78, we get 1 and a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 10922.2051
If we take 78 away from 100, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 11:
If we divide 220 by 78, we get 2 and a remainder of 64.
The next digit of our result is 2. 
Result so far: 10922.20512
If we subtract 156 from 220, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 12:
If we divide 640 by 78, we get 8 and a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 10922.205128
Deduct 624 from 640 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 13:
160 divided by 78 is 2 with a remainder of 4.
The next digit of our result is 2. 
Result so far: 10922.2051282
If we subtract 156 from 160, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 14:
If we divide 40 by 78, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 10922.2051282
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Our division results in 10922.2051282 with a remaining 4e-08.