We look at the division of 190745 by 60 
Let's see how many times 60 fits into 190745.

Moving on to step 1:
60 can be fit into 1 0 times, resulting in a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 60

Advancing to step 2:
19 divided by 60 is 0 with a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Grab the next digit (0) from the dividend, add it to 19, then carry on: 190 / 60

On to step 3:
190 divided by 60 is 3 with a remainder of 10.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 180 from 190 and we're left with 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 60

Let's proceed to step 4:
60 goes into 107 1 times with a remainder of 47.
Write down 1 as next digit of the result. 
Result so far: 31.0
Subtracting 60 from 107 leaves us with 47.
Take the next digit (4) from the dividend and append it to 47, then repeat: 474 / 60

On to step 5:
If we divide 474 by 60, we get 7 and a remainder of 54.
Record the quotient 7 as the next digit in the result. 
Result so far: 317.0
If we subtract 420 from 474, we get 54.
Append the next digit (5) from the dividend to 54 and continue with: 545 / 60

On to step 6:
545 divided by 60 is 9 with a remainder of 5.
Record the quotient 9 as the next digit in the result. 
Result so far: 3179.0
If we take 540 away from 545, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
The number 60 fits into 50 0 times, leaving a remainder of 50.
The next digit of our result is 0. 
Result so far: 3179.0
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 8:
60 can be fit into 500 8 times, resulting in a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 3179.08
Subtracting 480 from 500 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.

Moving on to step 9:
If we divide 200 by 60, we get 3 and a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 3179.083
Deduct 180 from 200 and we're left 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.

Let's proceed to step 10:
The number 60 fits into 200 3 times, leaving a remainder of 20.
The next digit of our result is 3. 
Result so far: 3179.0833
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 3179.0833 with a balance of 0.0002.