We look at the division of 60176506 by 400 
We're looking to find how many times 400 goes into 60176506.

Step 1:
If we divide 6 by 400, we get 0 and a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Grab the next digit (0) from the dividend, add it to 6, then carry on: 60 / 400

Moving on to step 2:
When dividing 60 by 400, we get 0 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.
Take the next digit (1) from the dividend and append it to 60, then repeat: 601 / 400

Let's proceed to step 3:
The number 400 fits into 601 1 times, leaving a remainder of 201.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 201 after subtracting 400 from 601.
Append the next digit (7) from the dividend to 201 and continue with: 2017 / 400

Going ahead to step 4:
When dividing 2017 by 400, we get 5 with a remainder of 17.
Write down 5 as next digit of the result. 
Result so far: 15.0
If we subtract 2000 from 2017, we get 17.
Include the next digit (6) from the dividend after 17, then repeat: 176 / 400

Advancing to step 5:
176 divided by 400 is 0 with a remainder of 176.
Use 0 as the next digit of our solution. 
Result so far: 150.0
If we take 0 away from 176, we end up with 176.
Grab the next digit (5) from the dividend, add it to 176, then carry on: 1765 / 400

Moving on to step 6:
400 goes into 1765 4 times with a remainder of 165.
The number 4 becomes the next digit in our result. 
Result so far: 1504.0
Subtract 1600 from 1765 to get 165.
Take the next digit (0) from the dividend and append it to 165, then repeat: 1650 / 400

Going ahead to step 7:
The number 400 fits into 1650 4 times, leaving a remainder of 50.
The next digit of our result is 4. 
Result so far: 15044.0
Deduct 1600 from 1650 and we're left with 50.
Take the next digit (6) from the dividend and append it to 50, then repeat: 506 / 400

On to step 8:
The number 400 fits into 506 1 times, leaving a remainder of 106.
Put 1 as the next digit of the answer. 
Result so far: 150441.0
If we subtract 400 from 506, we get 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

On to step 9:
The number 400 fits into 1060 2 times, leaving a remainder of 260.
Write down 2 as next digit of the result. 
Result so far: 150441.2
Subtract 800 from 1060 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Advancing to step 10:
When dividing 2600 by 400, we get 6 with a remainder of 200.
Put 6 as the next digit of the answer. 
Result so far: 150441.26
Subtract 2400 from 2600 to 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.

Let's proceed to step 11:
2000 divided by 400 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 150441.265
Subtract 2000 from 2000 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 12:
400 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 150441.265
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 13:
The number 400 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 150441.265
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 150441.265, with a leftover of 0.0.