We look at the division of 60514326 by 460 
We're looking to find how many times 460 goes into 60514326.

Advancing to step 1:
If we divide 6 by 460, we get 0 and a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Grab the next digit (0) from the dividend, add it to 6, then carry on: 60 / 460

Advancing to step 2:
When dividing 60 by 460, we get 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 60 leaves us with 60.
Take the next digit (5) from the dividend and append it to 60, then repeat: 605 / 460

Let's proceed to step 3:
460 can be fit into 605 1 times, resulting in a remainder of 145.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 460 from 605 and we're left with 145.
Fetch the next digit (1) from the dividend, attach it to 145 and continue: 1451 / 460

Step 4:
1451 divided by 460 is 3 with a remainder of 71.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtracting 1380 from 1451 leaves us with 71.
Include the next digit (4) from the dividend after 71, then repeat: 714 / 460

On to step 5:
The number 460 fits into 714 1 times, leaving a remainder of 254.
Use 1 as the next digit of our solution. 
Result so far: 131.0
The remainder is 254 after subtracting 460 from 714.
Grab the next digit (3) from the dividend, add it to 254, then carry on: 2543 / 460

Let's proceed to step 6:
460 goes into 2543 5 times with a remainder of 243.
Write down 5 as next digit of the result. 
Result so far: 1315.0
Deduct 2300 from 2543 and we're left with 243.
Append the next digit (2) from the dividend to 243 and continue with: 2432 / 460

On to step 7:
The number 460 fits into 2432 5 times, leaving a remainder of 132.
Write down 5 as next digit of the result. 
Result so far: 13155.0
Subtracting 2300 from 2432 leaves us with 132.
Take the next digit (6) from the dividend and append it to 132, then repeat: 1326 / 460

On to step 8:
The number 460 fits into 1326 2 times, leaving a remainder of 406.
The next digit of our result is 2. 
Result so far: 131552.0
Deduct 920 from 1326 and we're left with 406.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4060, and continue the process.

Going ahead to step 9:
The number 460 fits into 4060 8 times, leaving a remainder of 380.
The number 8 becomes the next digit in our result. 
Result so far: 131552.8
If we take 3680 away from 4060, we end up with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Moving on to step 10:
If we divide 3800 by 460, we get 8 and a remainder of 120.
Use 8 as the next digit of our solution. 
Result so far: 131552.88
If we take 3680 away from 3800, we end up 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.

The final result is 131552.88 with a remainder of 0.12.