We're dividing 820600 by 60 
Our goal is to divide 820600 by 60.

Let's proceed to step 1:
When dividing 8 by 60, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 60

Advancing to step 2:
The number 60 fits into 82 1 times, leaving a remainder of 22.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 60 from 82 leaves us with 22.
Grab the next digit (0) from the dividend, add it to 22, then carry on: 220 / 60

On to step 3:
220 divided by 60 is 3 with a remainder of 40.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtract 180 from 220 to get 40.
Bring next digit (6) of the dividend behind the 40 and repeat the process: 406 / 60

On to step 4:
60 can be fit into 406 6 times, resulting in a remainder of 46.
Use 6 as the next digit of our solution. 
Result so far: 136.0
Subtracting 360 from 406 leaves us with 46.
Take the next digit (0) from the dividend and append it to 46, then repeat: 460 / 60

Advancing to step 5:
60 goes into 460 7 times with a remainder of 40.
Put 7 as the next digit of the answer. 
Result so far: 1367.0
If we subtract 420 from 460, we get 40.
Fetch the next digit (0) from the dividend, attach it to 40 and continue: 400 / 60

Moving on to step 6:
The number 60 fits into 400 6 times, leaving a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 13676.0
Subtracting 360 from 400 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 7:
When dividing 400 by 60, we get 6 with a remainder of 40.
The next digit of our result is 6. 
Result so far: 13676.6
Subtract 360 from 400 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 8:
The number 60 fits into 400 6 times, leaving a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 13676.66
The remainder is 40 after subtracting 360 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 13676.66 with a remainder of 0.04.