We look at the division of 926863 by 60 
We're looking to find how many times 60 goes into 926863.

Going ahead to step 1:
When dividing 9 by 60, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 60

On to step 2:
If we divide 92 by 60, we get 1 and a remainder of 32.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 60 from 92, we get 32.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 60

Advancing to step 3:
The number 60 fits into 326 5 times, leaving a remainder of 26.
Put 5 as the next digit of the answer. 
Result so far: 15.0
Subtracting 300 from 326 leaves us with 26.
Fetch the next digit (8) from the dividend, attach it to 26 and continue: 268 / 60

Let's proceed to step 4:
The number 60 fits into 268 4 times, leaving a remainder of 28.
The number 4 becomes the next digit in our result. 
Result so far: 154.0
Subtracting 240 from 268 leaves us with 28.
Bring next digit (6) of the dividend behind the 28 and repeat the process: 286 / 60

Moving on to step 5:
286 divided by 60 is 4 with a remainder of 46.
Write down 4 as next digit of the result. 
Result so far: 1544.0
Subtract 240 from 286 to get 46.
Append the next digit (3) from the dividend to 46 and continue with: 463 / 60

Going ahead to step 6:
When dividing 463 by 60, we get 7 with a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 15447.0
Subtracting 420 from 463 leaves us with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 7:
430 divided by 60 is 7 with a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 15447.7
The remainder is 10 after subtracting 420 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
60 can be fit into 100 1 times, resulting in a remainder of 40.
Use 1 as the next digit of our solution. 
Result so far: 15447.71
Deduct 60 from 100 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.

Step 9:
If we divide 400 by 60, we get 6 and a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 15447.716
The remainder is 40 after subtracting 360 from 400.
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 10:
60 goes into 400 6 times with a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 15447.7166
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.

In conclusion, the division gives 15447.7166 with a balance of 0.0004.