60765441 ÷ 400 
We want to figure out the number of times 60765441 can be divided by 400.

Step 1:
The number 400 fits into 6 0 times, leaving a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 400

Moving on to step 2:
400 goes into 60 0 times with 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.
Grab the next digit (7) from the dividend, add it to 60, then carry on: 607 / 400

Let's proceed to step 3:
607 divided by 400 is 1 with a remainder of 207.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 400 away from 607, we end up with 207.
Append the next digit (6) from the dividend to 207 and continue with: 2076 / 400

Let's proceed to step 4:
400 can be fit into 2076 5 times, resulting in a remainder of 76.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
The remainder is 76 after subtracting 2000 from 2076.
Grab the next digit (5) from the dividend, add it to 76, then carry on: 765 / 400

Going ahead to step 5:
The number 400 fits into 765 1 times, leaving a remainder of 365.
The next digit of our result is 1. 
Result so far: 151.0
Subtracting 400 from 765 leaves us with 365.
Take the next digit (4) from the dividend and append it to 365, then repeat: 3654 / 400

Advancing to step 6:
400 can be fit into 3654 9 times, resulting in a remainder of 54.
Put 9 as the next digit of the answer. 
Result so far: 1519.0
The remainder is 54 after subtracting 3600 from 3654.
Append the next digit (4) from the dividend to 54 and continue with: 544 / 400

On to step 7:
544 divided by 400 is 1 with a remainder of 144.
Write down 1 as next digit of the result. 
Result so far: 15191.0
The remainder is 144 after subtracting 400 from 544.
Bring next digit (1) of the dividend behind the 144 and repeat the process: 1441 / 400

Let's proceed to step 8:
400 goes into 1441 3 times with a remainder of 241.
The next digit of our result is 3. 
Result so far: 151913.0
The remainder is 241 after subtracting 1200 from 1441.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2410, and continue the process.

Let's proceed to step 9:
400 goes into 2410 6 times with a remainder of 10.
The next digit of our result is 6. 
Result so far: 151913.6
Subtract 2400 from 2410 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.

Going ahead to step 10:
When dividing 100 by 400, we get 0 with a remainder of 100.
The next digit of our result is 0. 
Result so far: 151913.6
If we take 0 away from 100, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 11:
400 goes into 1000 2 times with a remainder of 200.
Use 2 as the next digit of our solution. 
Result so far: 151913.602
If we take 800 away from 1000, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 12:
400 goes into 2000 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 151913.6025
Subtract 2000 from 2000 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.

Let's proceed to step 13:
If we divide 0 by 400, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 151913.6025
Subtracting 0 from 0 leaves us 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.

Advancing to step 14:
If we divide 0 by 400, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 151913.6025
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.

After the division, we end up with 151913.6025 and a remainder of 0.0.