27967 ÷ 78 
Let's see how many times 78 fits into 27967.

Advancing to step 1:
The number 78 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 78

On to step 2:
The number 78 fits into 27 0 times, leaving a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Bring next digit (9) of the dividend behind the 27 and repeat the process: 279 / 78

Advancing to step 3:
78 can be fit into 279 3 times, resulting in a remainder of 45.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 234 from 279 and we're left with 45.
Take the next digit (6) from the dividend and append it to 45, then repeat: 456 / 78

Step 4:
78 goes into 456 5 times with a remainder of 66.
Write down 5 as next digit of the result. 
Result so far: 35.0
If we subtract 390 from 456, we get 66.
Bring next digit (7) of the dividend behind the 66 and repeat the process: 667 / 78

Going ahead to step 5:
When dividing 667 by 78, we get 8 with a remainder of 43.
The number 8 becomes the next digit in our result. 
Result so far: 358.0
Deduct 624 from 667 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Let's proceed to step 6:
If we divide 430 by 78, we get 5 and a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 358.5
Subtracting 390 from 430 leaves us 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.

Advancing to step 7:
78 goes into 400 5 times with a remainder of 10.
The next digit of our result is 5. 
Result so far: 358.55
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.

In conclusion, the division gives 358.55 with a balance of 0.01.