We look at the division of 60661967 by 285 
Our goal is to divide 60661967 by 285.

On to step 1:
285 can be fit into 6 0 times, resulting in a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 285

Let's proceed to step 2:
285 goes into 60 0 times with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 60, we end up with 60.
Grab the next digit (6) from the dividend, add it to 60, then carry on: 606 / 285

On to step 3:
606 divided by 285 is 2 with a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 570 from 606 leaves us with 36.
Bring next digit (6) of the dividend behind the 36 and repeat the process: 366 / 285

Let's proceed to step 4:
285 goes into 366 1 times with a remainder of 81.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
The remainder is 81 after subtracting 285 from 366.
Fetch the next digit (1) from the dividend, attach it to 81 and continue: 811 / 285

Step 5:
285 goes into 811 2 times with a remainder of 241.
Record the quotient 2 as the next digit in the result. 
Result so far: 212.0
If we subtract 570 from 811, we get 241.
Include the next digit (9) from the dividend after 241, then repeat: 2419 / 285

Step 6:
285 can be fit into 2419 8 times, resulting in a remainder of 139.
Put 8 as the next digit of the answer. 
Result so far: 2128.0
The remainder is 139 after subtracting 2280 from 2419.
Include the next digit (6) from the dividend after 139, then repeat: 1396 / 285

On to step 7:
285 can be fit into 1396 4 times, resulting in a remainder of 256.
Write down 4 as next digit of the result. 
Result so far: 21284.0
Subtract 1140 from 1396 to get 256.
Fetch the next digit (7) from the dividend, attach it to 256 and continue: 2567 / 285

Moving on to step 8:
285 goes into 2567 9 times with a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 212849.0
Subtract 2565 from 2567 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.

Step 9:
The number 285 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 212849.0
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.

Let's proceed to step 10:
285 goes into 200 0 times with a remainder of 200.
The number 0 becomes the next digit in our result. 
Result so far: 212849.0
If we subtract 0 from 200, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

After the division, we end up with 212849.0 and a remainder of 0.2.