We look at the division of 973132 by 60 
We're looking to find how many times 60 goes into 973132.

Moving on to step 1:
The number 60 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 60

Moving on to step 2:
If we divide 97 by 60, we get 1 and a remainder of 37.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 60 from 97 leaves us with 37.
Include the next digit (3) from the dividend after 37, then repeat: 373 / 60

Moving on to step 3:
373 divided by 60 is 6 with a remainder of 13.
The next digit of our result is 6. 
Result so far: 16.0
Subtract 360 from 373 to get 13.
Take the next digit (1) from the dividend and append it to 13, then repeat: 131 / 60

Advancing to step 4:
131 divided by 60 is 2 with a remainder of 11.
Record the quotient 2 as the next digit in the result. 
Result so far: 162.0
If we subtract 120 from 131, we get 11.
Append the next digit (3) from the dividend to 11 and continue with: 113 / 60

Going ahead to step 5:
60 goes into 113 1 times with a remainder of 53.
The number 1 becomes the next digit in our result. 
Result so far: 1621.0
Deduct 60 from 113 and we're left with 53.
Include the next digit (2) from the dividend after 53, then repeat: 532 / 60

Moving on to step 6:
When dividing 532 by 60, we get 8 with a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 16218.0
Deduct 480 from 532 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 7:
60 goes into 520 8 times with a remainder of 40.
The next digit of our result is 8. 
Result so far: 16218.8
If we subtract 480 from 520, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 8:
400 divided by 60 is 6 with a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 16218.86
If we subtract 360 from 400, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 9:
When dividing 400 by 60, we get 6 with a remainder of 40.
Write down 6 as next digit of the result. 
Result so far: 16218.866
Subtract 360 from 400 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 16218.866 with a balance of 0.004.