60 ÷ 8 = 7 R4
Let's divide 60 by 8.

Step 1:
8 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 6 to get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 8

Step 2:
8 goes into 60 7 times with a remainder of 4.
Write down 7 as next digit of of the result. 
Result so far: 7
Subtract 56 from 60 to get 4.

The final result is 7 with a remainder of 4.