We look at the division of 60437378 by 426 
Our goal is to divide 60437378 by 426.

On to step 1:
426 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 426

Step 2:
426 can be fit into 60 0 times, resulting in a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 60 to get 60.
Fetch the next digit (4) from the dividend, attach it to 60 and continue: 604 / 426

Advancing to step 3:
The number 426 fits into 604 1 times, leaving a remainder of 178.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 178 after subtracting 426 from 604.
Bring next digit (3) of the dividend behind the 178 and repeat the process: 1783 / 426

Moving on to step 4:
1783 divided by 426 is 4 with a remainder of 79.
The next digit of our result is 4. 
Result so far: 14.0
Subtracting 1704 from 1783 leaves us with 79.
Grab the next digit (7) from the dividend, add it to 79, then carry on: 797 / 426

Let's proceed to step 5:
426 can be fit into 797 1 times, resulting in a remainder of 371.
The next digit of our result is 1. 
Result so far: 141.0
Subtracting 426 from 797 leaves us with 371.
Append the next digit (3) from the dividend to 371 and continue with: 3713 / 426

Going ahead to step 6:
3713 divided by 426 is 8 with a remainder of 305.
The next digit of our result is 8. 
Result so far: 1418.0
If we take 3408 away from 3713, we end up with 305.
Take the next digit (7) from the dividend and append it to 305, then repeat: 3057 / 426

Going ahead to step 7:
The number 426 fits into 3057 7 times, leaving a remainder of 75.
The next digit of our result is 7. 
Result so far: 14187.0
Deduct 2982 from 3057 and we're left with 75.
Grab the next digit (8) from the dividend, add it to 75, then carry on: 758 / 426

Advancing to step 8:
When dividing 758 by 426, we get 1 with a remainder of 332.
Put 1 as the next digit of the answer. 
Result so far: 141871.0
If we take 426 away from 758, we end up with 332.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3320, and continue the process.

Advancing to step 9:
If we divide 3320 by 426, we get 7 and a remainder of 338.
The number 7 becomes the next digit in our result. 
Result so far: 141871.7
If we take 2982 away from 3320, we end up with 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Step 10:
If we divide 3380 by 426, we get 7 and a remainder of 398.
Record the quotient 7 as the next digit in the result. 
Result so far: 141871.77
Deduct 2982 from 3380 and we're left with 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

The quotient of the division is 141871.77, and the remainder is 0.398.