60931961 ÷ 428 
Our goal is to divide 60931961 by 428.

Advancing to step 1:
428 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
If we subtract 0 from 6, we get 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 428

Let's proceed to step 2:
If we divide 60 by 428, we get 0 and a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 60, we get 60.
Grab the next digit (9) from the dividend, add it to 60, then carry on: 609 / 428

Let's proceed to step 3:
428 goes into 609 1 times with a remainder of 181.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 428 from 609, we get 181.
Take the next digit (3) from the dividend and append it to 181, then repeat: 1813 / 428

Advancing to step 4:
428 can be fit into 1813 4 times, resulting in a remainder of 101.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Deduct 1712 from 1813 and we're left with 101.
Append the next digit (1) from the dividend to 101 and continue with: 1011 / 428

Step 5:
The number 428 fits into 1011 2 times, leaving a remainder of 155.
Use 2 as the next digit of our solution. 
Result so far: 142.0
Subtract 856 from 1011 to get 155.
Append the next digit (9) from the dividend to 155 and continue with: 1559 / 428

Step 6:
428 can be fit into 1559 3 times, resulting in a remainder of 275.
Write down 3 as next digit of the result. 
Result so far: 1423.0
If we take 1284 away from 1559, we end up with 275.
Grab the next digit (6) from the dividend, add it to 275, then carry on: 2756 / 428

Let's proceed to step 7:
428 goes into 2756 6 times with a remainder of 188.
Record the quotient 6 as the next digit in the result. 
Result so far: 14236.0
If we take 2568 away from 2756, we end up with 188.
Append the next digit (1) from the dividend to 188 and continue with: 1881 / 428

Step 8:
If we divide 1881 by 428, we get 4 and a remainder of 169.
The number 4 becomes the next digit in our result. 
Result so far: 142364.0
Subtract 1712 from 1881 to get 169.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1690, and continue the process.

Step 9:
The number 428 fits into 1690 3 times, leaving a remainder of 406.
Put 3 as the next digit of the answer. 
Result so far: 142364.3
Subtract 1284 from 1690 to get 406.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4060, and continue the process.

Advancing to step 10:
428 can be fit into 4060 9 times, resulting in a remainder of 208.
Record the quotient 9 as the next digit in the result. 
Result so far: 142364.39
Deduct 3852 from 4060 and we're left with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Moving on to step 11:
The number 428 fits into 2080 4 times, leaving a remainder of 368.
Put 4 as the next digit of the answer. 
Result so far: 142364.394
Subtract 1712 from 2080 to get 368.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3680, and continue the process.

Let's proceed to step 12:
The number 428 fits into 3680 8 times, leaving a remainder of 256.
Put 8 as the next digit of the answer. 
Result so far: 142364.3948
Subtracting 3424 from 3680 leaves us with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Let's proceed to step 13:
2560 divided by 428 is 5 with a remainder of 420.
Record the quotient 5 as the next digit in the result. 
Result so far: 142364.39485
Subtracting 2140 from 2560 leaves us with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Step 14:
The number 428 fits into 4200 9 times, leaving a remainder of 348.
Put 9 as the next digit of the answer. 
Result so far: 142364.394859
Deduct 3852 from 4200 and we're left with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Moving on to step 15:
428 can be fit into 3480 8 times, resulting in a remainder of 56.
Use 8 as the next digit of our solution. 
Result so far: 142364.3948598
If we take 3424 away from 3480, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 16:
When dividing 560 by 428, we get 1 with a remainder of 132.
Write down 1 as next digit of the result. 
Result so far: 142364.39485981
If we subtract 428 from 560, we get 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Our division results in 142364.39485981 with a remaining 1.32e-07.