We look at the division of 193940 by 78 
We're looking to find how many times 78 goes into 193940.

Step 1:
If we divide 1 by 78, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 78

Moving on to step 2:
When dividing 19 by 78, we get 0 with a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Append the next digit (3) from the dividend to 19 and continue with: 193 / 78

Let's proceed to step 3:
When dividing 193 by 78, we get 2 with a remainder of 37.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 156 from 193 and we're left with 37.
Fetch the next digit (9) from the dividend, attach it to 37 and continue: 379 / 78

Let's proceed to step 4:
When dividing 379 by 78, we get 4 with a remainder of 67.
The next digit of our result is 4. 
Result so far: 24.0
The remainder is 67 after subtracting 312 from 379.
Grab the next digit (4) from the dividend, add it to 67, then carry on: 674 / 78

Going ahead to step 5:
78 can be fit into 674 8 times, resulting in a remainder of 50.
Write down 8 as next digit of the result. 
Result so far: 248.0
Subtracting 624 from 674 leaves us with 50.
Grab the next digit (0) from the dividend, add it to 50, then carry on: 500 / 78

Let's proceed to step 6:
The number 78 fits into 500 6 times, leaving a remainder of 32.
Use 6 as the next digit of our solution. 
Result so far: 2486.0
Subtract 468 from 500 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 7:
78 goes into 320 4 times with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 2486.4
If we take 312 away from 320, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 8:
If we divide 80 by 78, we get 1 and a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 2486.41
Deduct 78 from 80 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 9:
The number 78 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 2486.41
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 10:
When dividing 200 by 78, we get 2 with a remainder of 44.
The next digit of our result is 2. 
Result so far: 2486.4102
The remainder is 44 after subtracting 156 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 11:
When dividing 440 by 78, we get 5 with a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 2486.41025
The remainder is 50 after subtracting 390 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 12:
When dividing 500 by 78, we get 6 with a remainder of 32.
The next digit of our result is 6. 
Result so far: 2486.410256
If we subtract 468 from 500, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 13:
When dividing 320 by 78, we get 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 2486.4102564
The remainder is 8 after subtracting 312 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 14:
When dividing 80 by 78, we get 1 with a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 2486.41025641
Subtract 78 from 80 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The final outcome is 2486.41025641, with a leftover of 2e-09.