We're dividing 97623848 by 60 
We want to figure out the number of times 97623848 can be divided by 60.

Let's proceed to step 1:
9 divided by 60 is 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 60

Advancing to step 2:
If we divide 97 by 60, we get 1 and a remainder of 37.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 60 from 97 to get 37.
Include the next digit (6) from the dividend after 37, then repeat: 376 / 60

Step 3:
The number 60 fits into 376 6 times, leaving a remainder of 16.
The next digit of our result is 6. 
Result so far: 16.0
Deduct 360 from 376 and we're left with 16.
Fetch the next digit (2) from the dividend, attach it to 16 and continue: 162 / 60

Going ahead to step 4:
The number 60 fits into 162 2 times, leaving a remainder of 42.
Write down 2 as next digit of the result. 
Result so far: 162.0
If we subtract 120 from 162, we get 42.
Fetch the next digit (3) from the dividend, attach it to 42 and continue: 423 / 60

Advancing to step 5:
When dividing 423 by 60, we get 7 with a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 1627.0
Deduct 420 from 423 and we're left with 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 60

Step 6:
38 divided by 60 is 0 with a remainder of 38.
Record the quotient 0 as the next digit in the result. 
Result so far: 16270.0
Deduct 0 from 38 and we're left with 38.
Bring next digit (4) of the dividend behind the 38 and repeat the process: 384 / 60

On to step 7:
60 can be fit into 384 6 times, resulting in a remainder of 24.
The next digit of our result is 6. 
Result so far: 162706.0
If we subtract 360 from 384, we get 24.
Fetch the next digit (8) from the dividend, attach it to 24 and continue: 248 / 60

On to step 8:
60 can be fit into 248 4 times, resulting in a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 1627064.0
Subtracting 240 from 248 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 9:
If we divide 80 by 60, we get 1 and a remainder of 20.
The next digit of our result is 1. 
Result so far: 1627064.1
If we take 60 away from 80, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 10:
200 divided by 60 is 3 with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 1627064.13
The remainder is 20 after subtracting 180 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 11:
60 goes into 200 3 times with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 1627064.133
The remainder is 20 after subtracting 180 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 1627064.133 and a remainder of 0.002.