We divide 188854 by 60
We want to divide 188854 by 60.

Advancing to step 1:
60 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 60

Moving on to step 2:
When dividing 18 by 60, we get 0 with a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 18 to get 18.
Fetch the next digit (8) from the dividend, attach it to 18 and continue: 188 / 60

Step 3:
60 goes into 188 3 times with a remainder of 8.
The next digit of our result is 3. 
Result so far: 3.0
If we take 180 away from 188, we end up with 8.
Take the next digit (8) from the dividend and append it to 8, then repeat: 88 / 60

Step 4:
If we divide 88 by 60, we get 1 and a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
The remainder is 28 after subtracting 60 from 88.
Append the next digit (5) from the dividend to 28 and continue with: 285 / 60

Moving on to step 5:
60 goes into 285 4 times with a remainder of 45.
Put 4 as the next digit of the answer. 
Result so far: 314.0
If we take 240 away from 285, we end up with 45.
Include the next digit (4) from the dividend after 45, then repeat: 454 / 60

On to step 6:
The number 60 fits into 454 7 times, leaving a remainder of 34.
Write down 7 as next digit of the result. 
Result so far: 3147.0
If we subtract 420 from 454, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 7:
60 can be fit into 340 5 times, resulting in a remainder of 40.
Use 5 as the next digit of our solution. 
Result so far: 3147.5
If we subtract 300 from 340, 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.

On to step 8:
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: 3147.56
Subtracting 360 from 400 leaves us 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.

Moving on to step 9:
60 goes into 400 6 times with a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 3147.566
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 3147.566, with a leftover of 0.004.