We're dividing 7976943 by 60 
Our goal is to divide 7976943 by 60.

Moving on to step 1:
60 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 60

Moving on to step 2:
60 can be fit into 79 1 times, resulting in a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 60 away from 79, we end up with 19.
Fetch the next digit (7) from the dividend, attach it to 19 and continue: 197 / 60

Going ahead to step 3:
60 can be fit into 197 3 times, resulting in a remainder of 17.
The next digit of our result is 3. 
Result so far: 13.0
Deduct 180 from 197 and we're left with 17.
Append the next digit (6) from the dividend to 17 and continue with: 176 / 60

Moving on to step 4:
If we divide 176 by 60, we get 2 and a remainder of 56.
Write down 2 as next digit of the result. 
Result so far: 132.0
The remainder is 56 after subtracting 120 from 176.
Take the next digit (9) from the dividend and append it to 56, then repeat: 569 / 60

Step 5:
60 goes into 569 9 times with a remainder of 29.
The next digit of our result is 9. 
Result so far: 1329.0
Subtracting 540 from 569 leaves us with 29.
Bring next digit (4) of the dividend behind the 29 and repeat the process: 294 / 60

Going ahead to step 6:
The number 60 fits into 294 4 times, leaving a remainder of 54.
Record the quotient 4 as the next digit in the result. 
Result so far: 13294.0
The remainder is 54 after subtracting 240 from 294.
Append the next digit (3) from the dividend to 54 and continue with: 543 / 60

Let's proceed to step 7:
If we divide 543 by 60, we get 9 and a remainder of 3.
The number 9 becomes the next digit in our result. 
Result so far: 132949.0
The remainder is 3 after subtracting 540 from 543.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 8:
When dividing 30 by 60, we get 0 with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 132949.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 9:
60 goes into 300 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 132949.05
Subtract 300 from 300 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
The number 60 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 132949.05
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
When dividing 0 by 60, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 132949.05
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 132949.05 with a remaining 0.0.