60531559 ÷ 260 
We're looking to find how many times 260 goes into 60531559.

Going ahead to step 1:
The number 260 fits into 6 0 times, leaving a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 260

Moving on to step 2:
The number 260 fits into 60 0 times, leaving a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 60 after subtracting 0 from 60.
Fetch the next digit (5) from the dividend, attach it to 60 and continue: 605 / 260

Going ahead to step 3:
260 can be fit into 605 2 times, resulting in a remainder of 85.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 520 from 605, we get 85.
Take the next digit (3) from the dividend and append it to 85, then repeat: 853 / 260

Let's proceed to step 4:
When dividing 853 by 260, we get 3 with a remainder of 73.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we take 780 away from 853, we end up with 73.
Grab the next digit (1) from the dividend, add it to 73, then carry on: 731 / 260

Going ahead to step 5:
When dividing 731 by 260, we get 2 with a remainder of 211.
Record the quotient 2 as the next digit in the result. 
Result so far: 232.0
If we subtract 520 from 731, we get 211.
Grab the next digit (5) from the dividend, add it to 211, then carry on: 2115 / 260

Step 6:
The number 260 fits into 2115 8 times, leaving a remainder of 35.
Use 8 as the next digit of our solution. 
Result so far: 2328.0
Deduct 2080 from 2115 and we're left with 35.
Append the next digit (5) from the dividend to 35 and continue with: 355 / 260

Going ahead to step 7:
If we divide 355 by 260, we get 1 and a remainder of 95.
Write down 1 as next digit of the result. 
Result so far: 23281.0
If we subtract 260 from 355, we get 95.
Include the next digit (9) from the dividend after 95, then repeat: 959 / 260

Moving on to step 8:
When dividing 959 by 260, we get 3 with a remainder of 179.
The next digit of our result is 3. 
Result so far: 232813.0
If we subtract 780 from 959, we get 179.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1790, and continue the process.

Let's proceed to step 9:
260 can be fit into 1790 6 times, resulting in a remainder of 230.
Write down 6 as next digit of the result. 
Result so far: 232813.6
If we take 1560 away from 1790, we end up with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Step 10:
2300 divided by 260 is 8 with a remainder of 220.
The next digit of our result is 8. 
Result so far: 232813.68
The remainder is 220 after subtracting 2080 from 2300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 11:
The number 260 fits into 2200 8 times, leaving a remainder of 120.
Record the quotient 8 as the next digit in the result. 
Result so far: 232813.688
Deduct 2080 from 2200 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

In conclusion, the division gives 232813.688 with a balance of 0.012.