We look at the division of 261772 by 60 
We want to divide 261772 by 60.

Step 1:
60 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 60

Advancing to step 2:
60 goes into 26 0 times with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 60

Step 3:
If we divide 261 by 60, we get 4 and a remainder of 21.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 240 from 261 to get 21.
Bring next digit (7) of the dividend behind the 21 and repeat the process: 217 / 60

Advancing to step 4:
When dividing 217 by 60, we get 3 with a remainder of 37.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
The remainder is 37 after subtracting 180 from 217.
Bring next digit (7) of the dividend behind the 37 and repeat the process: 377 / 60

Let's proceed to step 5:
When dividing 377 by 60, we get 6 with a remainder of 17.
Record the quotient 6 as the next digit in the result. 
Result so far: 436.0
Subtracting 360 from 377 leaves us with 17.
Append the next digit (2) from the dividend to 17 and continue with: 172 / 60

Let's proceed to step 6:
60 goes into 172 2 times with a remainder of 52.
Record the quotient 2 as the next digit in the result. 
Result so far: 4362.0
If we take 120 away from 172, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 7:
520 divided by 60 is 8 with a remainder of 40.
Use 8 as the next digit of our solution. 
Result so far: 4362.8
If we take 480 away from 520, we end up 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 8:
60 can be fit into 400 6 times, resulting in a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 4362.86
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.

On to step 9:
The number 60 fits into 400 6 times, leaving a remainder of 40.
The next digit of our result is 6. 
Result so far: 4362.866
Subtract 360 from 400 to 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.

Our division results in 4362.866 with a remaining 0.004.