60796454 ÷ 177 
We want to figure out the number of times 60796454 can be divided by 177.

Advancing to step 1:
177 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 177

Advancing to step 2:
If we divide 60 by 177, we get 0 and a remainder of 60.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 60 and we're left with 60.
Bring next digit (7) of the dividend behind the 60 and repeat the process: 607 / 177

Going ahead to step 3:
When dividing 607 by 177, we get 3 with a remainder of 76.
The next digit of our result is 3. 
Result so far: 3.0
If we take 531 away from 607, we end up with 76.
Grab the next digit (9) from the dividend, add it to 76, then carry on: 769 / 177

Advancing to step 4:
769 divided by 177 is 4 with a remainder of 61.
Use 4 as the next digit of our solution. 
Result so far: 34.0
If we take 708 away from 769, we end up with 61.
Append the next digit (6) from the dividend to 61 and continue with: 616 / 177

Advancing to step 5:
If we divide 616 by 177, we get 3 and a remainder of 85.
Write down 3 as next digit of the result. 
Result so far: 343.0
Subtracting 531 from 616 leaves us with 85.
Bring next digit (4) of the dividend behind the 85 and repeat the process: 854 / 177

Let's proceed to step 6:
854 divided by 177 is 4 with a remainder of 146.
Put 4 as the next digit of the answer. 
Result so far: 3434.0
Deduct 708 from 854 and we're left with 146.
Grab the next digit (5) from the dividend, add it to 146, then carry on: 1465 / 177

On to step 7:
When dividing 1465 by 177, we get 8 with a remainder of 49.
Write down 8 as next digit of the result. 
Result so far: 34348.0
If we take 1416 away from 1465, we end up with 49.
Append the next digit (4) from the dividend to 49 and continue with: 494 / 177

On to step 8:
494 divided by 177 is 2 with a remainder of 140.
Write down 2 as next digit of the result. 
Result so far: 343482.0
Subtract 354 from 494 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Step 9:
177 goes into 1400 7 times with a remainder of 161.
Put 7 as the next digit of the answer. 
Result so far: 343482.7
If we subtract 1239 from 1400, we get 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

Moving on to step 10:
1610 divided by 177 is 9 with a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 343482.79
If we take 1593 away from 1610, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 11:
If we divide 170 by 177, we get 0 and a remainder of 170.
Put 0 as the next digit of the answer. 
Result so far: 343482.79
Subtract 0 from 170 to get 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Step 12:
The number 177 fits into 1700 9 times, leaving a remainder of 107.
Put 9 as the next digit of the answer. 
Result so far: 343482.7909
If we subtract 1593 from 1700, we get 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Moving on to step 13:
The number 177 fits into 1070 6 times, leaving a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 343482.79096
If we subtract 1062 from 1070, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 14:
The number 177 fits into 80 0 times, leaving a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 343482.79096
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 15:
800 divided by 177 is 4 with a remainder of 92.
Put 4 as the next digit of the answer. 
Result so far: 343482.7909604
If we subtract 708 from 800, we get 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Step 16:
177 can be fit into 920 5 times, resulting in a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 343482.79096045
Subtract 885 from 920 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

After the division, we end up with 343482.79096045 and a remainder of 3.5e-08.