60326255 divided by 861 
We want to figure out the number of times 60326255 can be divided by 861.

Going ahead to step 1:
When dividing 6 by 861, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 861

Advancing to step 2:
If we divide 60 by 861, we get 0 and a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 60 after subtracting 0 from 60.
Fetch the next digit (3) from the dividend, attach it to 60 and continue: 603 / 861

Moving on to step 3:
603 divided by 861 is 0 with a remainder of 603.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 603, we get 603.
Bring next digit (2) of the dividend behind the 603 and repeat the process: 6032 / 861

On to step 4:
The number 861 fits into 6032 7 times, leaving a remainder of 5.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtract 6027 from 6032 to get 5.
Append the next digit (6) from the dividend to 5 and continue with: 56 / 861

Step 5:
56 divided by 861 is 0 with a remainder of 56.
Record the quotient 0 as the next digit in the result. 
Result so far: 70.0
If we take 0 away from 56, we end up with 56.
Append the next digit (2) from the dividend to 56 and continue with: 562 / 861

On to step 6:
562 divided by 861 is 0 with a remainder of 562.
The next digit of our result is 0. 
Result so far: 700.0
If we subtract 0 from 562, we get 562.
Bring next digit (5) of the dividend behind the 562 and repeat the process: 5625 / 861

Let's proceed to step 7:
861 goes into 5625 6 times with a remainder of 459.
Put 6 as the next digit of the answer. 
Result so far: 7006.0
Subtract 5166 from 5625 to get 459.
Take the next digit (5) from the dividend and append it to 459, then repeat: 4595 / 861

Step 8:
The number 861 fits into 4595 5 times, leaving a remainder of 290.
Write down 5 as next digit of the result. 
Result so far: 70065.0
Subtract 4305 from 4595 to get 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Moving on to step 9:
If we divide 2900 by 861, we get 3 and a remainder of 317.
The number 3 becomes the next digit in our result. 
Result so far: 70065.3
If we take 2583 away from 2900, we end up with 317.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3170, and continue the process.

Advancing to step 10:
If we divide 3170 by 861, we get 3 and a remainder of 587.
Put 3 as the next digit of the answer. 
Result so far: 70065.33
Deduct 2583 from 3170 and we're left with 587.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5870, and continue the process.

After the division, we end up with 70065.33 and a remainder of 0.587.