We look at the division of 102978 by 60 
Our goal is to divide 102978 by 60.

Moving on to step 1:
1 divided by 60 is 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 60

Step 2:
60 can be fit into 10 0 times, resulting in a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Grab the next digit (2) from the dividend, add it to 10, then carry on: 102 / 60

On to step 3:
The number 60 fits into 102 1 times, leaving a remainder of 42.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 60 from 102, we get 42.
Append the next digit (9) from the dividend to 42 and continue with: 429 / 60

On to step 4:
When dividing 429 by 60, we get 7 with a remainder of 9.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
If we subtract 420 from 429, we get 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 60

Let's proceed to step 5:
97 divided by 60 is 1 with a remainder of 37.
Use 1 as the next digit of our solution. 
Result so far: 171.0
Subtracting 60 from 97 leaves us with 37.
Bring next digit (8) of the dividend behind the 37 and repeat the process: 378 / 60

Advancing to step 6:
378 divided by 60 is 6 with a remainder of 18.
Put 6 as the next digit of the answer. 
Result so far: 1716.0
Deduct 360 from 378 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 7:
When dividing 180 by 60, we get 3 with a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 1716.3
Deduct 180 from 180 and we're left 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.

On to step 8:
60 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1716.3
Subtract 0 from 0 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 9:
If we divide 0 by 60, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1716.3
Subtract 0 from 0 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.

After the division, we end up with 1716.3 and a remainder of 0.0.