We're dividing 826540 by 78 
We want to divide 826540 by 78.

On to step 1:
When dividing 8 by 78, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 78

Advancing to step 2:
78 goes into 82 1 times with a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 78 from 82, we get 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 78

Step 3:
When dividing 46 by 78, we get 0 with a remainder of 46.
The next digit of our result is 0. 
Result so far: 10.0
If we take 0 away from 46, we end up with 46.
Fetch the next digit (5) from the dividend, attach it to 46 and continue: 465 / 78

Advancing to step 4:
78 goes into 465 5 times with a remainder of 75.
The next digit of our result is 5. 
Result so far: 105.0
The remainder is 75 after subtracting 390 from 465.
Take the next digit (4) from the dividend and append it to 75, then repeat: 754 / 78

Advancing to step 5:
When dividing 754 by 78, we get 9 with a remainder of 52.
The number 9 becomes the next digit in our result. 
Result so far: 1059.0
Deduct 702 from 754 and we're left with 52.
Fetch the next digit (0) from the dividend, attach it to 52 and continue: 520 / 78

On to step 6:
78 can be fit into 520 6 times, resulting in a remainder of 52.
Put 6 as the next digit of the answer. 
Result so far: 10596.0
The remainder is 52 after subtracting 468 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 7:
78 can be fit into 520 6 times, resulting in a remainder of 52.
Put 6 as the next digit of the answer. 
Result so far: 10596.6
Deduct 468 from 520 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 8:
The number 78 fits into 520 6 times, leaving a remainder of 52.
The number 6 becomes the next digit in our result. 
Result so far: 10596.66
The remainder is 52 after subtracting 468 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

After the division, we end up with 10596.66 and a remainder of 0.052.