We look at the division of 60976214 by 87 
We want to figure out the number of times 60976214 can be divided by 87.

Step 1:
When dividing 6 by 87, we get 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 87

Moving on to step 2:
The number 87 fits into 60 0 times, leaving a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 60, we end up with 60.
Take the next digit (9) from the dividend and append it to 60, then repeat: 609 / 87

Let's proceed to step 3:
609 divided by 87 is 7 with a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 609 away from 609, we end up with 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 87

Advancing to step 4:
7 divided by 87 is 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 70.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 87

Let's proceed to step 5:
If we divide 76 by 87, we get 0 and a remainder of 76.
The number 0 becomes the next digit in our result. 
Result so far: 700.0
The remainder is 76 after subtracting 0 from 76.
Take the next digit (2) from the dividend and append it to 76, then repeat: 762 / 87

Advancing to step 6:
762 divided by 87 is 8 with a remainder of 66.
Use 8 as the next digit of our solution. 
Result so far: 7008.0
Subtract 696 from 762 to get 66.
Append the next digit (1) from the dividend to 66 and continue with: 661 / 87

Moving on to step 7:
When dividing 661 by 87, we get 7 with a remainder of 52.
Use 7 as the next digit of our solution. 
Result so far: 70087.0
If we subtract 609 from 661, we get 52.
Include the next digit (4) from the dividend after 52, then repeat: 524 / 87

Step 8:
87 can be fit into 524 6 times, resulting in a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 700876.0
Subtract 522 from 524 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.

On to step 9:
87 can be fit into 20 0 times, resulting in a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 700876.0
Deduct 0 from 20 and we're left 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.

Going ahead to step 10:
When dividing 200 by 87, we get 2 with a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 700876.02
Subtracting 174 from 200 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 11:
87 goes into 260 2 times with a remainder of 86.
Put 2 as the next digit of the answer. 
Result so far: 700876.022
Subtract 174 from 260 to get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

The final outcome is 700876.022, with a leftover of 0.0086.