860540 divided by 60 
Our goal is to divide 860540 by 60.

Let's proceed to step 1:
60 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 60

Going ahead to step 2:
60 goes into 86 1 times with a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 60 from 86 to get 26.
Take the next digit (0) from the dividend and append it to 26, then repeat: 260 / 60

Step 3:
60 can be fit into 260 4 times, resulting in a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we take 240 away from 260, we end up with 20.
Fetch the next digit (5) from the dividend, attach it to 20 and continue: 205 / 60

On to step 4:
60 goes into 205 3 times with a remainder of 25.
Write down 3 as next digit of the result. 
Result so far: 143.0
If we take 180 away from 205, we end up with 25.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 60

Going ahead to step 5:
When dividing 254 by 60, we get 4 with a remainder of 14.
Put 4 as the next digit of the answer. 
Result so far: 1434.0
If we subtract 240 from 254, we get 14.
Take the next digit (0) from the dividend and append it to 14, then repeat: 140 / 60

Step 6:
When dividing 140 by 60, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 14342.0
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 7:
60 goes into 200 3 times with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 14342.3
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.

Advancing to step 8:
200 divided by 60 is 3 with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 14342.33
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.

Our division results in 14342.33 with a remaining 0.02.