60560108 divided by 40 
Let's see how many times 40 fits into 60560108.

Advancing to step 1:
40 goes into 6 0 times with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 40

Moving on to step 2:
The number 40 fits into 60 1 times, leaving a remainder of 20.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 60 and we're left with 20.
Append the next digit (5) from the dividend to 20 and continue with: 205 / 40

Going ahead to step 3:
When dividing 205 by 40, we get 5 with a remainder of 5.
The next digit of our result is 5. 
Result so far: 15.0
The remainder is 5 after subtracting 200 from 205.
Take the next digit (6) from the dividend and append it to 5, then repeat: 56 / 40

Step 4:
56 divided by 40 is 1 with a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 151.0
If we take 40 away from 56, we end up with 16.
Include the next digit (0) from the dividend after 16, then repeat: 160 / 40

Let's proceed to step 5:
When dividing 160 by 40, we get 4 with a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 1514.0
If we take 160 away from 160, we end up with 0.
Grab the next digit (1) from the dividend, add it to 0, then carry on: 1 / 40

Going ahead to step 6:
1 divided by 40 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 15140.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 40

Let's proceed to step 7:
The number 40 fits into 10 0 times, leaving a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 151400.0
If we subtract 0 from 10, we get 10.
Bring next digit (8) of the dividend behind the 10 and repeat the process: 108 / 40

Advancing to step 8:
If we divide 108 by 40, we get 2 and a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 1514002.0
Subtracting 80 from 108 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 9:
40 can be fit into 280 7 times, resulting in a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 1514002.7
If we subtract 280 from 280, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 1514002.7
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1514002.7
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 1514002.7 with a balance of 0.0.