202351 ÷ 60 
We're looking to find how many times 60 goes into 202351.

Moving on to step 1:
When dividing 2 by 60, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 60

On to step 2:
The number 60 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 20 to get 20.
Take the next digit (2) from the dividend and append it to 20, then repeat: 202 / 60

Let's proceed to step 3:
When dividing 202 by 60, we get 3 with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 180 from 202 to get 22.
Fetch the next digit (3) from the dividend, attach it to 22 and continue: 223 / 60

On to step 4:
223 divided by 60 is 3 with a remainder of 43.
The number 3 becomes the next digit in our result. 
Result so far: 33.0
Deduct 180 from 223 and we're left with 43.
Append the next digit (5) from the dividend to 43 and continue with: 435 / 60

On to step 5:
435 divided by 60 is 7 with a remainder of 15.
Put 7 as the next digit of the answer. 
Result so far: 337.0
If we subtract 420 from 435, we get 15.
Include the next digit (1) from the dividend after 15, then repeat: 151 / 60

Going ahead to step 6:
151 divided by 60 is 2 with a remainder of 31.
Use 2 as the next digit of our solution. 
Result so far: 3372.0
If we take 120 away from 151, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Going ahead to step 7:
When dividing 310 by 60, we get 5 with a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 3372.5
The remainder is 10 after subtracting 300 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
When dividing 100 by 60, we get 1 with a remainder of 40.
Use 1 as the next digit of our solution. 
Result so far: 3372.51
If we subtract 60 from 100, we 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 9:
60 goes into 400 6 times with a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 3372.516
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.

Moving on to step 10:
If we divide 400 by 60, we get 6 and a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 3372.5166
Deduct 360 from 400 and we're left 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.

Our division results in 3372.5166 with a remaining 0.0004.