78963261 ÷ 196 
We want to divide 78963261 by 196.

Let's proceed to step 1:
If we divide 7 by 196, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 196

Going ahead to step 2:
The number 196 fits into 78 0 times, leaving a remainder of 78.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 78, we get 78.
Fetch the next digit (9) from the dividend, attach it to 78 and continue: 789 / 196

Going ahead to step 3:
789 divided by 196 is 4 with a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 784 from 789 leaves us with 5.
Fetch the next digit (6) from the dividend, attach it to 5 and continue: 56 / 196

On to step 4:
56 divided by 196 is 0 with a remainder of 56.
The number 0 becomes the next digit in our result. 
Result so far: 40.0
Subtracting 0 from 56 leaves us with 56.
Bring next digit (3) of the dividend behind the 56 and repeat the process: 563 / 196

Let's proceed to step 5:
196 can be fit into 563 2 times, resulting in a remainder of 171.
The next digit of our result is 2. 
Result so far: 402.0
If we take 392 away from 563, we end up with 171.
Bring next digit (2) of the dividend behind the 171 and repeat the process: 1712 / 196

On to step 6:
196 can be fit into 1712 8 times, resulting in a remainder of 144.
Put 8 as the next digit of the answer. 
Result so far: 4028.0
The remainder is 144 after subtracting 1568 from 1712.
Grab the next digit (6) from the dividend, add it to 144, then carry on: 1446 / 196

Moving on to step 7:
The number 196 fits into 1446 7 times, leaving a remainder of 74.
Write down 7 as next digit of the result. 
Result so far: 40287.0
Subtracting 1372 from 1446 leaves us with 74.
Include the next digit (1) from the dividend after 74, then repeat: 741 / 196

Step 8:
The number 196 fits into 741 3 times, leaving a remainder of 153.
Use 3 as the next digit of our solution. 
Result so far: 402873.0
Deduct 588 from 741 and we're left with 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

On to step 9:
If we divide 1530 by 196, we get 7 and a remainder of 158.
Use 7 as the next digit of our solution. 
Result so far: 402873.7
Deduct 1372 from 1530 and we're left with 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Let's proceed to step 10:
196 goes into 1580 8 times with a remainder of 12.
The next digit of our result is 8. 
Result so far: 402873.78
If we subtract 1568 from 1580, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 11:
196 can be fit into 120 0 times, resulting in a remainder of 120.
Put 0 as the next digit of the answer. 
Result so far: 402873.78
If we take 0 away from 120, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 12:
196 goes into 1200 6 times with a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 402873.7806
If we take 1176 away from 1200, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 13:
If we divide 240 by 196, we get 1 and a remainder of 44.
Put 1 as the next digit of the answer. 
Result so far: 402873.78061
If we take 196 away from 240, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 14:
196 goes into 440 2 times with a remainder of 48.
The next digit of our result is 2. 
Result so far: 402873.780612
Deduct 392 from 440 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 15:
If we divide 480 by 196, we get 2 and a remainder of 88.
The next digit of our result is 2. 
Result so far: 402873.7806122
If we subtract 392 from 480, we get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

After the division, we end up with 402873.7806122 and a remainder of 8.8e-07.