We look at the division of 856000 by 60 
Let's see how many times 60 fits into 856000.

Advancing to step 1:
When dividing 8 by 60, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 60

On to 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
If we take 60 away from 85, we end up with 25.
Bring next digit (6) of the dividend behind the 25 and repeat the process: 256 / 60

Moving on to step 3:
If we divide 256 by 60, we get 4 and a remainder of 16.
The next digit of our result is 4. 
Result so far: 14.0
If we subtract 240 from 256, we get 16.
Append the next digit (0) from the dividend to 16 and continue with: 160 / 60

On to step 4:
If we divide 160 by 60, we get 2 and a remainder of 40.
Write down 2 as next digit of the result. 
Result so far: 142.0
If we subtract 120 from 160, we get 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 60

On to step 5:
The number 60 fits into 400 6 times, leaving a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 1426.0
If we subtract 360 from 400, we get 40.
Append the next digit (0) from the dividend to 40 and continue with: 400 / 60

Step 6:
400 divided by 60 is 6 with a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 14266.0
Subtracting 360 from 400 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 7:
60 can be fit into 400 6 times, resulting in a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 14266.6
Subtracting 360 from 400 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 8:
When dividing 400 by 60, we get 6 with a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 14266.66
Deduct 360 from 400 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 14266.66 with a balance of 0.04.