We divide 60795893 by 261
We want to figure out the number of times 60795893 can be divided by 261.

On to step 1:
The number 261 fits into 6 0 times, leaving a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 261

Going ahead to step 2:
60 divided by 261 is 0 with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 60 after subtracting 0 from 60.
Grab the next digit (7) from the dividend, add it to 60, then carry on: 607 / 261

Moving on to step 3:
When dividing 607 by 261, we get 2 with a remainder of 85.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 522 from 607, we get 85.
Grab the next digit (9) from the dividend, add it to 85, then carry on: 859 / 261

On to step 4:
261 goes into 859 3 times with a remainder of 76.
The next digit of our result is 3. 
Result so far: 23.0
If we take 783 away from 859, we end up with 76.
Append the next digit (5) from the dividend to 76 and continue with: 765 / 261

On to step 5:
261 can be fit into 765 2 times, resulting in a remainder of 243.
Use 2 as the next digit of our solution. 
Result so far: 232.0
If we subtract 522 from 765, we get 243.
Bring next digit (8) of the dividend behind the 243 and repeat the process: 2438 / 261

Going ahead to step 6:
When dividing 2438 by 261, we get 9 with a remainder of 89.
The next digit of our result is 9. 
Result so far: 2329.0
If we take 2349 away from 2438, we end up with 89.
Include the next digit (9) from the dividend after 89, then repeat: 899 / 261

Let's proceed to step 7:
899 divided by 261 is 3 with a remainder of 116.
Write down 3 as next digit of the result. 
Result so far: 23293.0
The remainder is 116 after subtracting 783 from 899.
Include the next digit (3) from the dividend after 116, then repeat: 1163 / 261

Advancing to step 8:
261 can be fit into 1163 4 times, resulting in a remainder of 119.
The next digit of our result is 4. 
Result so far: 232934.0
If we take 1044 away from 1163, we end up with 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Step 9:
If we divide 1190 by 261, we get 4 and a remainder of 146.
Write down 4 as next digit of the result. 
Result so far: 232934.4
If we subtract 1044 from 1190, we get 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Moving on to step 10:
1460 divided by 261 is 5 with a remainder of 155.
Use 5 as the next digit of our solution. 
Result so far: 232934.45
Subtract 1305 from 1460 to get 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Going ahead to step 11:
If we divide 1550 by 261, we get 5 and a remainder of 245.
The number 5 becomes the next digit in our result. 
Result so far: 232934.455
Deduct 1305 from 1550 and we're left with 245.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2450, and continue the process.

The quotient of the division is 232934.455, and the remainder is 0.0245.