321672 ÷ 78 
We want to divide 321672 by 78.

Moving on to step 1:
When dividing 3 by 78, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 78

Moving on to step 2:
The number 78 fits into 32 0 times, leaving a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Append the next digit (1) from the dividend to 32 and continue with: 321 / 78

On to step 3:
The number 78 fits into 321 4 times, leaving a remainder of 9.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
The remainder is 9 after subtracting 312 from 321.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 78

Moving on to step 4:
The number 78 fits into 96 1 times, leaving a remainder of 18.
The number 1 becomes the next digit in our result. 
Result so far: 41.0
Subtracting 78 from 96 leaves us with 18.
Take the next digit (7) from the dividend and append it to 18, then repeat: 187 / 78

Moving on to step 5:
78 can be fit into 187 2 times, resulting in a remainder of 31.
The number 2 becomes the next digit in our result. 
Result so far: 412.0
Deduct 156 from 187 and we're left with 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 78

Advancing to step 6:
If we divide 312 by 78, we get 4 and a remainder of 0.
The next digit of our result is 4. 
Result so far: 4124.0
Subtract 312 from 312 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 7:
If we divide 0 by 78, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4124.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
The number 78 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4124.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 4124.0 with a balance of 0.0.