We look at the division of 85994 by 60 
Let's see how many times 60 fits into 85994.

On to step 1:
The number 60 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 60

Going ahead to step 2:
When dividing 85 by 60, we get 1 with a remainder of 25.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 60 from 85 and we're left with 25.
Include the next digit (9) from the dividend after 25, then repeat: 259 / 60

Going ahead to step 3:
If we divide 259 by 60, we get 4 and a remainder of 19.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we subtract 240 from 259, we get 19.
Take the next digit (9) from the dividend and append it to 19, then repeat: 199 / 60

Step 4:
60 can be fit into 199 3 times, resulting in a remainder of 19.
Write down 3 as next digit of the result. 
Result so far: 143.0
If we subtract 180 from 199, we get 19.
Include the next digit (4) from the dividend after 19, then repeat: 194 / 60

On to step 5:
When dividing 194 by 60, we get 3 with a remainder of 14.
The next digit of our result is 3. 
Result so far: 1433.0
Deduct 180 from 194 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 6:
When dividing 140 by 60, we get 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 1433.2
Subtracting 120 from 140 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 7:
60 goes into 200 3 times with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 1433.23
The remainder is 20 after subtracting 180 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
When dividing 200 by 60, we get 3 with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 1433.233
Subtract 180 from 200 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 1433.233 with a balance of 0.002.