60932 ÷ 7 = 8704 R4
We're going to perform division on 60932 with 7 as the divisor.

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 (9) of the dividend behind the 4 and repeat the process: 49 / 7

Step 3:
7 goes into 49 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 87
Subtract 49 from 49 to get 0.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 7

Step 4:
7 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 870
Subtract 0 from 3 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 7

Step 5:
7 goes into 32 4 times with a remainder of 4.
Write down 4 as next digit of of the result. 
Result so far: 8704
Subtract 28 from 32 to get 4.

The final result is 8704 with a remainder of 4.