12060239 ÷ 817 
We want to figure out the number of times 12060239 can be divided by 817.

Step 1:
When dividing 1 by 817, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 817

On to step 2:
817 can be fit into 12 0 times, resulting in a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 12, we get 12.
Bring next digit (0) of the dividend behind the 12 and repeat the process: 120 / 817

Advancing to step 3:
When dividing 120 by 817, we get 0 with a remainder of 120.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 120, we end up with 120.
Take the next digit (6) from the dividend and append it to 120, then repeat: 1206 / 817

Going ahead to step 4:
If we divide 1206 by 817, we get 1 and a remainder of 389.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 817 from 1206 leaves us with 389.
Grab the next digit (0) from the dividend, add it to 389, then carry on: 3890 / 817

Moving on to step 5:
817 can be fit into 3890 4 times, resulting in a remainder of 622.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we take 3268 away from 3890, we end up with 622.
Take the next digit (2) from the dividend and append it to 622, then repeat: 6222 / 817

On to step 6:
6222 divided by 817 is 7 with a remainder of 503.
The number 7 becomes the next digit in our result. 
Result so far: 147.0
The remainder is 503 after subtracting 5719 from 6222.
Include the next digit (3) from the dividend after 503, then repeat: 5033 / 817

Advancing to step 7:
If we divide 5033 by 817, we get 6 and a remainder of 131.
Write down 6 as next digit of the result. 
Result so far: 1476.0
Deduct 4902 from 5033 and we're left with 131.
Include the next digit (9) from the dividend after 131, then repeat: 1319 / 817

Going ahead to step 8:
When dividing 1319 by 817, we get 1 with a remainder of 502.
Use 1 as the next digit of our solution. 
Result so far: 14761.0
If we subtract 817 from 1319, we get 502.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5020, and continue the process.

Advancing to step 9:
817 goes into 5020 6 times with a remainder of 118.
Use 6 as the next digit of our solution. 
Result so far: 14761.6
If we subtract 4902 from 5020, we get 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Step 10:
817 goes into 1180 1 times with a remainder of 363.
Use 1 as the next digit of our solution. 
Result so far: 14761.61
If we take 817 away from 1180, we end up with 363.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3630, and continue the process.

Advancing to step 11:
3630 divided by 817 is 4 with a remainder of 362.
Record the quotient 4 as the next digit in the result. 
Result so far: 14761.614
The remainder is 362 after subtracting 3268 from 3630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3620, and continue the process.

Going ahead to step 12:
If we divide 3620 by 817, we get 4 and a remainder of 352.
Put 4 as the next digit of the answer. 
Result so far: 14761.6144
Deduct 3268 from 3620 and we're left with 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

After the division, we end up with 14761.6144 and a remainder of 0.00352.