We're dividing 139316 by 60 
We're looking to find how many times 60 goes into 139316.

On to step 1:
60 goes into 1 0 times with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 60

On to step 2:
When dividing 13 by 60, we get 0 with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 60

Advancing to step 3:
139 divided by 60 is 2 with a remainder of 19.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 19 after subtracting 120 from 139.
Bring next digit (3) of the dividend behind the 19 and repeat the process: 193 / 60

Let's proceed to step 4:
The number 60 fits into 193 3 times, leaving a remainder of 13.
Put 3 as the next digit of the answer. 
Result so far: 23.0
The remainder is 13 after subtracting 180 from 193.
Fetch the next digit (1) from the dividend, attach it to 13 and continue: 131 / 60

Step 5:
60 can be fit into 131 2 times, resulting in a remainder of 11.
Record the quotient 2 as the next digit in the result. 
Result so far: 232.0
The remainder is 11 after subtracting 120 from 131.
Fetch the next digit (6) from the dividend, attach it to 11 and continue: 116 / 60

Moving on to step 6:
The number 60 fits into 116 1 times, leaving a remainder of 56.
Record the quotient 1 as the next digit in the result. 
Result so far: 2321.0
Subtract 60 from 116 to 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.

Advancing to step 7:
The number 60 fits into 560 9 times, leaving a remainder of 20.
The next digit of our result is 9. 
Result so far: 2321.9
If we subtract 540 from 560, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
When dividing 200 by 60, we get 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 2321.93
The remainder is 20 after subtracting 180 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
60 can be fit into 200 3 times, resulting in a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 2321.933
If we take 180 away from 200, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 2321.933 with a remaining 0.002.