We're dividing 234327 by 60 
Our goal is to divide 234327 by 60.

Step 1:
2 divided by 60 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 60

On to step 2:
When dividing 23 by 60, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Append the next digit (4) from the dividend to 23 and continue with: 234 / 60

Going ahead to step 3:
If we divide 234 by 60, we get 3 and a remainder of 54.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 180 from 234 leaves us with 54.
Append the next digit (3) from the dividend to 54 and continue with: 543 / 60

Going ahead to step 4:
60 can be fit into 543 9 times, resulting in a remainder of 3.
Use 9 as the next digit of our solution. 
Result so far: 39.0
If we subtract 540 from 543, we get 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 60

Advancing to step 5:
If we divide 32 by 60, we get 0 and a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 390.0
Subtract 0 from 32 to get 32.
Include the next digit (7) from the dividend after 32, then repeat: 327 / 60

On to step 6:
327 divided by 60 is 5 with a remainder of 27.
Put 5 as the next digit of the answer. 
Result so far: 3905.0
If we subtract 300 from 327, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 7:
When dividing 270 by 60, we get 4 with a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 3905.4
Subtract 240 from 270 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
60 goes into 300 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3905.45
Subtract 300 from 300 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
0 divided by 60 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3905.45
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
60 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3905.45
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 3905.45 with a remainder of 0.0.