We're dividing 60510924 by 826 
We want to figure out the number of times 60510924 can be divided by 826.

Moving on to step 1:
826 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 826

Step 2:
If we divide 60 by 826, we get 0 and a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 60 to get 60.
Take the next digit (5) from the dividend and append it to 60, then repeat: 605 / 826

Moving on to step 3:
The number 826 fits into 605 0 times, leaving a remainder of 605.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 605 to get 605.
Take the next digit (1) from the dividend and append it to 605, then repeat: 6051 / 826

Going ahead to step 4:
When dividing 6051 by 826, we get 7 with a remainder of 269.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtract 5782 from 6051 to get 269.
Take the next digit (0) from the dividend and append it to 269, then repeat: 2690 / 826

Advancing to step 5:
2690 divided by 826 is 3 with a remainder of 212.
Write down 3 as next digit of the result. 
Result so far: 73.0
Subtracting 2478 from 2690 leaves us with 212.
Append the next digit (9) from the dividend to 212 and continue with: 2129 / 826

Going ahead to step 6:
When dividing 2129 by 826, we get 2 with a remainder of 477.
Record the quotient 2 as the next digit in the result. 
Result so far: 732.0
If we take 1652 away from 2129, we end up with 477.
Fetch the next digit (2) from the dividend, attach it to 477 and continue: 4772 / 826

On to step 7:
826 can be fit into 4772 5 times, resulting in a remainder of 642.
Write down 5 as next digit of the result. 
Result so far: 7325.0
Subtract 4130 from 4772 to get 642.
Bring next digit (4) of the dividend behind the 642 and repeat the process: 6424 / 826

Step 8:
826 goes into 6424 7 times with a remainder of 642.
Put 7 as the next digit of the answer. 
Result so far: 73257.0
Subtract 5782 from 6424 to get 642.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6420, and continue the process.

Moving on to step 9:
When dividing 6420 by 826, we get 7 with a remainder of 638.
The next digit of our result is 7. 
Result so far: 73257.7
If we subtract 5782 from 6420, we get 638.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6380, and continue the process.

Moving on to step 10:
When dividing 6380 by 826, we get 7 with a remainder of 598.
Use 7 as the next digit of our solution. 
Result so far: 73257.77
Subtracting 5782 from 6380 leaves us with 598.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5980, and continue the process.

After the division, we end up with 73257.77 and a remainder of 0.598.