We look at the division of 60543496 by 645 
We want to divide 60543496 by 645.

Going ahead to step 1:
645 can be fit into 6 0 times, resulting in a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 645

Going ahead to step 2:
When dividing 60 by 645, we get 0 with 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 (5) from the dividend, attach it to 60 and continue: 605 / 645

On to step 3:
The number 645 fits into 605 0 times, leaving a remainder of 605.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 605, we end up with 605.
Take the next digit (4) from the dividend and append it to 605, then repeat: 6054 / 645

Step 4:
645 can be fit into 6054 9 times, resulting in a remainder of 249.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we subtract 5805 from 6054, we get 249.
Append the next digit (3) from the dividend to 249 and continue with: 2493 / 645

Advancing to step 5:
If we divide 2493 by 645, we get 3 and a remainder of 558.
The next digit of our result is 3. 
Result so far: 93.0
Subtract 1935 from 2493 to get 558.
Append the next digit (4) from the dividend to 558 and continue with: 5584 / 645

On to step 6:
5584 divided by 645 is 8 with a remainder of 424.
The number 8 becomes the next digit in our result. 
Result so far: 938.0
If we subtract 5160 from 5584, we get 424.
Take the next digit (9) from the dividend and append it to 424, then repeat: 4249 / 645

Going ahead to step 7:
4249 divided by 645 is 6 with a remainder of 379.
The next digit of our result is 6. 
Result so far: 9386.0
If we subtract 3870 from 4249, we get 379.
Fetch the next digit (6) from the dividend, attach it to 379 and continue: 3796 / 645

Step 8:
If we divide 3796 by 645, we get 5 and a remainder of 571.
Record the quotient 5 as the next digit in the result. 
Result so far: 93865.0
Subtracting 3225 from 3796 leaves us with 571.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5710, and continue the process.

Step 9:
5710 divided by 645 is 8 with a remainder of 550.
Write down 8 as next digit of the result. 
Result so far: 93865.8
If we take 5160 away from 5710, we end up with 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5500, and continue the process.

Moving on to step 10:
The number 645 fits into 5500 8 times, leaving a remainder of 340.
Use 8 as the next digit of our solution. 
Result so far: 93865.88
Deduct 5160 from 5500 and we're left with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

The final result is 93865.88 with a remainder of 0.34.