60400 ÷ 60 
We're looking to find how many times 60 goes into 60400.

Let's proceed to step 1:
60 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 60

On to step 2:
60 divided by 60 is 1 with a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 60 away from 60, we end up with 0.
Grab the next digit (4) from the dividend, add it to 0, then carry on: 4 / 60

Going ahead to step 3:
4 divided by 60 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 60

Advancing to step 4:
If we divide 40 by 60, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 100.0
The remainder is 40 after subtracting 0 from 40.
Append the next digit (0) from the dividend to 40 and continue with: 400 / 60

Moving on to step 5:
400 divided by 60 is 6 with a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 1006.0
The remainder is 40 after subtracting 360 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 6:
60 goes into 400 6 times with a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 1006.6
If we subtract 360 from 400, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 7:
If we divide 400 by 60, we get 6 and a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 1006.66
Deduct 360 from 400 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final outcome is 1006.66, with a leftover of 0.04.