We look at the division of 60046971 by 236 
We're looking to find how many times 236 goes into 60046971.

Advancing to step 1:
When dividing 6 by 236, we get 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 236

Advancing to step 2:
236 goes into 60 0 times with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 60 and we're left with 60.
Append the next digit (0) from the dividend to 60 and continue with: 600 / 236

On to step 3:
When dividing 600 by 236, we get 2 with a remainder of 128.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 472 from 600, we get 128.
Append the next digit (4) from the dividend to 128 and continue with: 1284 / 236

Let's proceed to step 4:
If we divide 1284 by 236, we get 5 and a remainder of 104.
Use 5 as the next digit of our solution. 
Result so far: 25.0
Subtracting 1180 from 1284 leaves us with 104.
Fetch the next digit (6) from the dividend, attach it to 104 and continue: 1046 / 236

Going ahead to step 5:
1046 divided by 236 is 4 with a remainder of 102.
Put 4 as the next digit of the answer. 
Result so far: 254.0
If we take 944 away from 1046, we end up with 102.
Take the next digit (9) from the dividend and append it to 102, then repeat: 1029 / 236

Going ahead to step 6:
236 goes into 1029 4 times with a remainder of 85.
The next digit of our result is 4. 
Result so far: 2544.0
The remainder is 85 after subtracting 944 from 1029.
Grab the next digit (7) from the dividend, add it to 85, then carry on: 857 / 236

Advancing to step 7:
If we divide 857 by 236, we get 3 and a remainder of 149.
Use 3 as the next digit of our solution. 
Result so far: 25443.0
The remainder is 149 after subtracting 708 from 857.
Include the next digit (1) from the dividend after 149, then repeat: 1491 / 236

Let's proceed to step 8:
236 goes into 1491 6 times with a remainder of 75.
The next digit of our result is 6. 
Result so far: 254436.0
Subtract 1416 from 1491 to get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Let's proceed to step 9:
If we divide 750 by 236, we get 3 and a remainder of 42.
Write down 3 as next digit of the result. 
Result so far: 254436.3
Subtract 708 from 750 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 10:
236 goes into 420 1 times with a remainder of 184.
The next digit of our result is 1. 
Result so far: 254436.31
Subtracting 236 from 420 leaves us with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Going ahead to step 11:
1840 divided by 236 is 7 with a remainder of 188.
Use 7 as the next digit of our solution. 
Result so far: 254436.317
Subtract 1652 from 1840 to get 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Let's proceed to step 12:
236 can be fit into 1880 7 times, resulting in a remainder of 228.
Put 7 as the next digit of the answer. 
Result so far: 254436.3177
If we subtract 1652 from 1880, we get 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

After the division, we end up with 254436.3177 and a remainder of 0.00228.