We look at the division of 78926321 by 532 
We want to figure out the number of times 78926321 can be divided by 532.

Advancing to step 1:
532 goes into 7 0 times with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 532

On to step 2:
532 can be fit into 78 0 times, resulting in a remainder of 78.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 78 leaves us with 78.
Grab the next digit (9) from the dividend, add it to 78, then carry on: 789 / 532

Advancing to step 3:
789 divided by 532 is 1 with a remainder of 257.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 532 from 789 leaves us with 257.
Bring next digit (2) of the dividend behind the 257 and repeat the process: 2572 / 532

On to step 4:
If we divide 2572 by 532, we get 4 and a remainder of 444.
Use 4 as the next digit of our solution. 
Result so far: 14.0
The remainder is 444 after subtracting 2128 from 2572.
Bring next digit (6) of the dividend behind the 444 and repeat the process: 4446 / 532

Moving on to step 5:
When dividing 4446 by 532, we get 8 with a remainder of 190.
Put 8 as the next digit of the answer. 
Result so far: 148.0
If we subtract 4256 from 4446, we get 190.
Bring next digit (3) of the dividend behind the 190 and repeat the process: 1903 / 532

Step 6:
The number 532 fits into 1903 3 times, leaving a remainder of 307.
Put 3 as the next digit of the answer. 
Result so far: 1483.0
Subtracting 1596 from 1903 leaves us with 307.
Grab the next digit (2) from the dividend, add it to 307, then carry on: 3072 / 532

Going ahead to step 7:
532 goes into 3072 5 times with a remainder of 412.
Put 5 as the next digit of the answer. 
Result so far: 14835.0
Deduct 2660 from 3072 and we're left with 412.
Include the next digit (1) from the dividend after 412, then repeat: 4121 / 532

On to step 8:
When dividing 4121 by 532, we get 7 with a remainder of 397.
Use 7 as the next digit of our solution. 
Result so far: 148357.0
Subtracting 3724 from 4121 leaves us with 397.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3970, and continue the process.

Moving on to step 9:
532 goes into 3970 7 times with a remainder of 246.
Use 7 as the next digit of our solution. 
Result so far: 148357.7
If we take 3724 away from 3970, we end up with 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Advancing to step 10:
532 goes into 2460 4 times with a remainder of 332.
The number 4 becomes the next digit in our result. 
Result so far: 148357.74
Deduct 2128 from 2460 and we're left with 332.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3320, and continue the process.

Moving on to step 11:
When dividing 3320 by 532, we get 6 with a remainder of 128.
Write down 6 as next digit of the result. 
Result so far: 148357.746
Subtracting 3192 from 3320 leaves us with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Advancing to step 12:
532 can be fit into 1280 2 times, resulting in a remainder of 216.
Record the quotient 2 as the next digit in the result. 
Result so far: 148357.7462
Deduct 1064 from 1280 and we're left with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Moving on to step 13:
If we divide 2160 by 532, we get 4 and a remainder of 32.
The next digit of our result is 4. 
Result so far: 148357.74624
If we subtract 2128 from 2160, 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.

On to step 14:
If we divide 320 by 532, we get 0 and a remainder of 320.
Put 0 as the next digit of the answer. 
Result so far: 148357.74624
The remainder is 320 after subtracting 0 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Going ahead to step 15:
If we divide 3200 by 532, we get 6 and a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 148357.7462406
Deduct 3192 from 3200 and we're left 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.

Step 16:
80 divided by 532 is 0 with a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 148357.7462406
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

After the division, we end up with 148357.7462406 and a remainder of 8e-08.