We look at the division of 60837678 by 821 
We're looking to find how many times 821 goes into 60837678.

Moving on to step 1:
821 can be fit into 6 0 times, resulting in a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 821

Step 2:
821 can be fit into 60 0 times, resulting in a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 60 and we're left with 60.
Grab the next digit (8) from the dividend, add it to 60, then carry on: 608 / 821

On to step 3:
608 divided by 821 is 0 with a remainder of 608.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 608 and we're left with 608.
Fetch the next digit (3) from the dividend, attach it to 608 and continue: 6083 / 821

On to step 4:
The number 821 fits into 6083 7 times, leaving a remainder of 336.
The next digit of our result is 7. 
Result so far: 7.0
The remainder is 336 after subtracting 5747 from 6083.
Append the next digit (7) from the dividend to 336 and continue with: 3367 / 821

Going ahead to step 5:
If we divide 3367 by 821, we get 4 and a remainder of 83.
The next digit of our result is 4. 
Result so far: 74.0
Subtracting 3284 from 3367 leaves us with 83.
Include the next digit (6) from the dividend after 83, then repeat: 836 / 821

Let's proceed to step 6:
The number 821 fits into 836 1 times, leaving a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 741.0
If we take 821 away from 836, we end up with 15.
Include the next digit (7) from the dividend after 15, then repeat: 157 / 821

Let's proceed to step 7:
When dividing 157 by 821, we get 0 with a remainder of 157.
Write down 0 as next digit of the result. 
Result so far: 7410.0
Subtracting 0 from 157 leaves us with 157.
Include the next digit (8) from the dividend after 157, then repeat: 1578 / 821

Let's proceed to step 8:
821 goes into 1578 1 times with a remainder of 757.
Write down 1 as next digit of the result. 
Result so far: 74101.0
If we subtract 821 from 1578, we get 757.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7570, and continue the process.

Step 9:
When dividing 7570 by 821, we get 9 with a remainder of 181.
Write down 9 as next digit of the result. 
Result so far: 74101.9
If we subtract 7389 from 7570, we get 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Going ahead to step 10:
1810 divided by 821 is 2 with a remainder of 168.
Use 2 as the next digit of our solution. 
Result so far: 74101.92
Subtract 1642 from 1810 to get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Advancing to step 11:
1680 divided by 821 is 2 with a remainder of 38.
Write down 2 as next digit of the result. 
Result so far: 74101.922
Subtracting 1642 from 1680 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

After the division, we end up with 74101.922 and a remainder of 0.0038.