60971453 ÷ 865 
We want to figure out the number of times 60971453 can be divided by 865.

Advancing to step 1:
6 divided by 865 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 865

Moving on to step 2:
865 goes into 60 0 times with a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 60 after subtracting 0 from 60.
Bring next digit (9) of the dividend behind the 60 and repeat the process: 609 / 865

Advancing to step 3:
609 divided by 865 is 0 with a remainder of 609.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 609, we end up with 609.
Include the next digit (7) from the dividend after 609, then repeat: 6097 / 865

On to step 4:
6097 divided by 865 is 7 with a remainder of 42.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtracting 6055 from 6097 leaves us with 42.
Bring next digit (1) of the dividend behind the 42 and repeat the process: 421 / 865

On to step 5:
421 divided by 865 is 0 with a remainder of 421.
Use 0 as the next digit of our solution. 
Result so far: 70.0
Deduct 0 from 421 and we're left with 421.
Append the next digit (4) from the dividend to 421 and continue with: 4214 / 865

Going ahead to step 6:
865 goes into 4214 4 times with a remainder of 754.
Record the quotient 4 as the next digit in the result. 
Result so far: 704.0
If we subtract 3460 from 4214, we get 754.
Include the next digit (5) from the dividend after 754, then repeat: 7545 / 865

Let's proceed to step 7:
When dividing 7545 by 865, we get 8 with a remainder of 625.
Write down 8 as next digit of the result. 
Result so far: 7048.0
Deduct 6920 from 7545 and we're left with 625.
Append the next digit (3) from the dividend to 625 and continue with: 6253 / 865

Step 8:
If we divide 6253 by 865, we get 7 and a remainder of 198.
Write down 7 as next digit of the result. 
Result so far: 70487.0
The remainder is 198 after subtracting 6055 from 6253.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Advancing to step 9:
865 can be fit into 1980 2 times, resulting in a remainder of 250.
Use 2 as the next digit of our solution. 
Result so far: 70487.2
Deduct 1730 from 1980 and we're left with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Step 10:
865 can be fit into 2500 2 times, resulting in a remainder of 770.
The next digit of our result is 2. 
Result so far: 70487.22
If we subtract 1730 from 2500, we get 770.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7700, and continue the process.

The final result is 70487.22 with a remainder of 0.77.