147067 ÷ 60 
We want to figure out the number of times 147067 can be divided by 60.

Going ahead to step 1:
The number 60 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 60

On to step 2:
14 divided by 60 is 0 with a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 14, we end up with 14.
Bring next digit (7) of the dividend behind the 14 and repeat the process: 147 / 60

Let's proceed to step 3:
147 divided by 60 is 2 with a remainder of 27.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 120 from 147 to get 27.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 60

Going ahead to step 4:
60 can be fit into 270 4 times, resulting in a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Subtracting 240 from 270 leaves us with 30.
Include the next digit (6) from the dividend after 30, then repeat: 306 / 60

On to step 5:
The number 60 fits into 306 5 times, leaving a remainder of 6.
Write down 5 as next digit of the result. 
Result so far: 245.0
If we take 300 away from 306, we end up with 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 60

Advancing to step 6:
When dividing 67 by 60, we get 1 with a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 2451.0
Subtract 60 from 67 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
60 can be fit into 70 1 times, resulting in a remainder of 10.
Use 1 as the next digit of our solution. 
Result so far: 2451.1
Subtract 60 from 70 to get 10.
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:
If we divide 100 by 60, we get 1 and a remainder of 40.
The number 1 becomes the next digit in our result. 
Result so far: 2451.11
Subtracting 60 from 100 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.

Our division results in 2451.11 with a remaining 0.04.