We look at the division of 59961671 by 559 
We want to divide 59961671 by 559.

Step 1:
If we divide 5 by 559, we get 0 and a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Include the next digit (9) from the dividend after 5, then repeat: 59 / 559

Advancing to step 2:
559 can be fit into 59 0 times, resulting in a remainder of 59.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 59, we end up with 59.
Take the next digit (9) from the dividend and append it to 59, then repeat: 599 / 559

Advancing to step 3:
559 can be fit into 599 1 times, resulting in a remainder of 40.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 559 away from 599, we end up with 40.
Bring next digit (6) of the dividend behind the 40 and repeat the process: 406 / 559

Moving on to step 4:
When dividing 406 by 559, we get 0 with a remainder of 406.
The next digit of our result is 0. 
Result so far: 10.0
If we take 0 away from 406, we end up with 406.
Bring next digit (1) of the dividend behind the 406 and repeat the process: 4061 / 559

On to step 5:
The number 559 fits into 4061 7 times, leaving a remainder of 148.
Record the quotient 7 as the next digit in the result. 
Result so far: 107.0
Subtract 3913 from 4061 to get 148.
Append the next digit (6) from the dividend to 148 and continue with: 1486 / 559

On to step 6:
559 goes into 1486 2 times with a remainder of 368.
Use 2 as the next digit of our solution. 
Result so far: 1072.0
If we subtract 1118 from 1486, we get 368.
Bring next digit (7) of the dividend behind the 368 and repeat the process: 3687 / 559

Going ahead to step 7:
559 can be fit into 3687 6 times, resulting in a remainder of 333.
Use 6 as the next digit of our solution. 
Result so far: 10726.0
Subtracting 3354 from 3687 leaves us with 333.
Bring next digit (1) of the dividend behind the 333 and repeat the process: 3331 / 559

Moving on to step 8:
3331 divided by 559 is 5 with a remainder of 536.
Put 5 as the next digit of the answer. 
Result so far: 107265.0
Subtract 2795 from 3331 to get 536.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5360, and continue the process.

Let's proceed to step 9:
If we divide 5360 by 559, we get 9 and a remainder of 329.
The number 9 becomes the next digit in our result. 
Result so far: 107265.9
Subtract 5031 from 5360 to get 329.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3290, and continue the process.

Step 10:
3290 divided by 559 is 5 with a remainder of 495.
Write down 5 as next digit of the result. 
Result so far: 107265.95
Subtracting 2795 from 3290 leaves us with 495.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4950, and continue the process.

Step 11:
If we divide 4950 by 559, we get 8 and a remainder of 478.
Put 8 as the next digit of the answer. 
Result so far: 107265.958
The remainder is 478 after subtracting 4472 from 4950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4780, and continue the process.

Step 12:
4780 divided by 559 is 8 with a remainder of 308.
Record the quotient 8 as the next digit in the result. 
Result so far: 107265.9588
The remainder is 308 after subtracting 4472 from 4780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

In conclusion, the division gives 107265.9588 with a balance of 0.00308.