We're dividing 191823 by 60 
We want to divide 191823 by 60.

On to step 1:
The number 60 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 60

Let's proceed to step 2:
If we divide 19 by 60, we get 0 and a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 19 and we're left with 19.
Include the next digit (1) from the dividend after 19, then repeat: 191 / 60

Going ahead to step 3:
191 divided by 60 is 3 with a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 11 after subtracting 180 from 191.
Include the next digit (8) from the dividend after 11, then repeat: 118 / 60

Step 4:
118 divided by 60 is 1 with a remainder of 58.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Subtract 60 from 118 to get 58.
Append the next digit (2) from the dividend to 58 and continue with: 582 / 60

Advancing to step 5:
60 goes into 582 9 times with a remainder of 42.
The number 9 becomes the next digit in our result. 
Result so far: 319.0
Deduct 540 from 582 and we're left with 42.
Append the next digit (3) from the dividend to 42 and continue with: 423 / 60

Advancing to step 6:
The number 60 fits into 423 7 times, leaving a remainder of 3.
Write down 7 as next digit of the result. 
Result so far: 3197.0
Subtract 420 from 423 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 7:
The number 60 fits into 30 0 times, leaving a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 3197.0
If we subtract 0 from 30, we 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 8:
When dividing 300 by 60, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 3197.05
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.

On to step 9:
If we divide 0 by 60, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3197.05
The remainder is 0 after subtracting 0 from 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 10:
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: 3197.05
The remainder is 0 after subtracting 0 from 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 3197.05 and a remainder of 0.0.