60478 ÷ 7 = 8639 R5
Alright, let's work through the division of 60478 by 7 step by step.

Step 1:
7 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 6 to get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 7

Step 2:
7 goes into 60 8 times with a remainder of 4.
Write down 8 as next digit of of the result. 
Result so far: 8
Subtract 56 from 60 to get 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 7

Step 3:
7 goes into 44 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 86
Subtract 42 from 44 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 7

Step 4:
7 goes into 27 3 times with a remainder of 6.
Write down 3 as next digit of of the result. 
Result so far: 863
Subtract 21 from 27 to get 6.
Bring next digit (8) of the dividend behind the 6 and repeat the process: 68 / 7

Step 5:
7 goes into 68 9 times with a remainder of 5.
Write down 9 as next digit of of the result. 
Result so far: 8639
Subtract 63 from 68 to get 5.

The final result is 8639 with a remainder of 5.