60714227 ÷ 354 
Let's see how many times 354 fits into 60714227.

Step 1:
When dividing 6 by 354, we get 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 354

Step 2:
The number 354 fits into 60 0 times, leaving a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 60 leaves us with 60.
Fetch the next digit (7) from the dividend, attach it to 60 and continue: 607 / 354

Moving on to step 3:
When dividing 607 by 354, we get 1 with a remainder of 253.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 354 from 607, we get 253.
Grab the next digit (1) from the dividend, add it to 253, then carry on: 2531 / 354

Going ahead to step 4:
When dividing 2531 by 354, we get 7 with a remainder of 53.
Write down 7 as next digit of the result. 
Result so far: 17.0
Subtract 2478 from 2531 to get 53.
Grab the next digit (4) from the dividend, add it to 53, then carry on: 534 / 354

On to step 5:
354 goes into 534 1 times with a remainder of 180.
Use 1 as the next digit of our solution. 
Result so far: 171.0
Deduct 354 from 534 and we're left with 180.
Bring next digit (2) of the dividend behind the 180 and repeat the process: 1802 / 354

Going ahead to step 6:
354 goes into 1802 5 times with a remainder of 32.
The next digit of our result is 5. 
Result so far: 1715.0
Deduct 1770 from 1802 and we're left with 32.
Take the next digit (2) from the dividend and append it to 32, then repeat: 322 / 354

Moving on to step 7:
322 divided by 354 is 0 with a remainder of 322.
Record the quotient 0 as the next digit in the result. 
Result so far: 17150.0
If we take 0 away from 322, we end up with 322.
Append the next digit (7) from the dividend to 322 and continue with: 3227 / 354

Going ahead to step 8:
The number 354 fits into 3227 9 times, leaving a remainder of 41.
Put 9 as the next digit of the answer. 
Result so far: 171509.0
Subtract 3186 from 3227 to get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Let's proceed to step 9:
354 goes into 410 1 times with a remainder of 56.
Use 1 as the next digit of our solution. 
Result so far: 171509.1
If we subtract 354 from 410, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 10:
When dividing 560 by 354, we get 1 with a remainder of 206.
The number 1 becomes the next digit in our result. 
Result so far: 171509.11
If we subtract 354 from 560, we get 206.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

The quotient of the division is 171509.11, and the remainder is 0.206.