We're dividing 497871 by 60 
We want to figure out the number of times 497871 can be divided by 60.

Step 1:
60 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (9) from the dividend and append it to 4, then repeat: 49 / 60

Step 2:
60 goes into 49 0 times with a remainder of 49.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 49 and we're left with 49.
Bring next digit (7) of the dividend behind the 49 and repeat the process: 497 / 60

Moving on to step 3:
The number 60 fits into 497 8 times, leaving a remainder of 17.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we subtract 480 from 497, we get 17.
Grab the next digit (8) from the dividend, add it to 17, then carry on: 178 / 60

Let's proceed to step 4:
The number 60 fits into 178 2 times, leaving a remainder of 58.
Write down 2 as next digit of the result. 
Result so far: 82.0
The remainder is 58 after subtracting 120 from 178.
Take the next digit (7) from the dividend and append it to 58, then repeat: 587 / 60

Going ahead to step 5:
The number 60 fits into 587 9 times, leaving a remainder of 47.
The number 9 becomes the next digit in our result. 
Result so far: 829.0
Deduct 540 from 587 and we're left with 47.
Fetch the next digit (1) from the dividend, attach it to 47 and continue: 471 / 60

Let's proceed to step 6:
60 can be fit into 471 7 times, resulting in a remainder of 51.
Put 7 as the next digit of the answer. 
Result so far: 8297.0
Subtract 420 from 471 to get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Going ahead to step 7:
60 goes into 510 8 times with a remainder of 30.
The next digit of our result is 8. 
Result so far: 8297.8
Deduct 480 from 510 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
If we divide 300 by 60, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 8297.85
The remainder is 0 after subtracting 300 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
0 divided by 60 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8297.85
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.

On to step 10:
60 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8297.85
Subtract 0 from 0 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.

In conclusion, the division gives 8297.85 with a balance of 0.0.