85676 ÷ 60 
We're looking to find how many times 60 goes into 85676.

Let's proceed to step 1:
60 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 60

Step 2:
The number 60 fits into 85 1 times, leaving a remainder of 25.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 60 from 85 and we're left with 25.
Bring next digit (6) of the dividend behind the 25 and repeat the process: 256 / 60

Step 3:
60 goes into 256 4 times with a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Subtract 240 from 256 to get 16.
Include the next digit (7) from the dividend after 16, then repeat: 167 / 60

Step 4:
60 goes into 167 2 times with a remainder of 47.
The next digit of our result is 2. 
Result so far: 142.0
If we take 120 away from 167, we end up with 47.
Take the next digit (6) from the dividend and append it to 47, then repeat: 476 / 60

Moving on to step 5:
60 can be fit into 476 7 times, resulting in a remainder of 56.
Use 7 as the next digit of our solution. 
Result so far: 1427.0
If we subtract 420 from 476, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 6:
The number 60 fits into 560 9 times, leaving a remainder of 20.
The next digit of our result is 9. 
Result so far: 1427.9
Subtracting 540 from 560 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.

Going ahead to step 7:
60 can be fit into 200 3 times, resulting in a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 1427.93
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.

On to step 8:
When dividing 200 by 60, we get 3 with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 1427.933
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.

In conclusion, the division gives 1427.933 with a balance of 0.002.