We look at the division of 60471223 by 171 
Our goal is to divide 60471223 by 171.

Step 1:
If we divide 6 by 171, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 171

Moving on to step 2:
If we divide 60 by 171, we get 0 and a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 60 to get 60.
Take the next digit (4) from the dividend and append it to 60, then repeat: 604 / 171

Let's proceed to step 3:
When dividing 604 by 171, we get 3 with a remainder of 91.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 513 from 604 and we're left with 91.
Include the next digit (7) from the dividend after 91, then repeat: 917 / 171

Moving on to step 4:
917 divided by 171 is 5 with a remainder of 62.
Write down 5 as next digit of the result. 
Result so far: 35.0
Deduct 855 from 917 and we're left with 62.
Include the next digit (1) from the dividend after 62, then repeat: 621 / 171

Step 5:
171 can be fit into 621 3 times, resulting in a remainder of 108.
Put 3 as the next digit of the answer. 
Result so far: 353.0
Subtracting 513 from 621 leaves us with 108.
Bring next digit (2) of the dividend behind the 108 and repeat the process: 1082 / 171

Let's proceed to step 6:
If we divide 1082 by 171, we get 6 and a remainder of 56.
The number 6 becomes the next digit in our result. 
Result so far: 3536.0
If we take 1026 away from 1082, we end up with 56.
Fetch the next digit (2) from the dividend, attach it to 56 and continue: 562 / 171

Step 7:
562 divided by 171 is 3 with a remainder of 49.
The next digit of our result is 3. 
Result so far: 35363.0
If we take 513 away from 562, we end up with 49.
Fetch the next digit (3) from the dividend, attach it to 49 and continue: 493 / 171

Moving on to step 8:
If we divide 493 by 171, we get 2 and a remainder of 151.
Use 2 as the next digit of our solution. 
Result so far: 353632.0
Deduct 342 from 493 and we're left with 151.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1510, and continue the process.

On to step 9:
171 goes into 1510 8 times with a remainder of 142.
Record the quotient 8 as the next digit in the result. 
Result so far: 353632.8
The remainder is 142 after subtracting 1368 from 1510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Advancing to step 10:
If we divide 1420 by 171, we get 8 and a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 353632.88
If we subtract 1368 from 1420, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The final result is 353632.88 with a remainder of 0.052.