We look at the division of 60164406 by 972 
We want to divide 60164406 by 972.

Moving on to step 1:
6 divided by 972 is 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 972

Moving on to step 2:
972 can be fit into 60 0 times, resulting in a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 60, we get 60.
Fetch the next digit (1) from the dividend, attach it to 60 and continue: 601 / 972

Going ahead to step 3:
When dividing 601 by 972, we get 0 with a remainder of 601.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 601 leaves us with 601.
Fetch the next digit (6) from the dividend, attach it to 601 and continue: 6016 / 972

Moving on to step 4:
972 goes into 6016 6 times with a remainder of 184.
Put 6 as the next digit of the answer. 
Result so far: 6.0
If we subtract 5832 from 6016, we get 184.
Grab the next digit (4) from the dividend, add it to 184, then carry on: 1844 / 972

On to step 5:
The number 972 fits into 1844 1 times, leaving a remainder of 872.
Put 1 as the next digit of the answer. 
Result so far: 61.0
If we subtract 972 from 1844, we get 872.
Fetch the next digit (4) from the dividend, attach it to 872 and continue: 8724 / 972

Moving on to step 6:
972 can be fit into 8724 8 times, resulting in a remainder of 948.
The next digit of our result is 8. 
Result so far: 618.0
If we subtract 7776 from 8724, we get 948.
Grab the next digit (0) from the dividend, add it to 948, then carry on: 9480 / 972

Going ahead to step 7:
9480 divided by 972 is 9 with a remainder of 732.
Write down 9 as next digit of the result. 
Result so far: 6189.0
If we subtract 8748 from 9480, we get 732.
Take the next digit (6) from the dividend and append it to 732, then repeat: 7326 / 972

Step 8:
When dividing 7326 by 972, we get 7 with a remainder of 522.
Record the quotient 7 as the next digit in the result. 
Result so far: 61897.0
If we take 6804 away from 7326, we end up with 522.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5220, and continue the process.

Going ahead to step 9:
When dividing 5220 by 972, we get 5 with a remainder of 360.
Record the quotient 5 as the next digit in the result. 
Result so far: 61897.5
The remainder is 360 after subtracting 4860 from 5220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Moving on to step 10:
If we divide 3600 by 972, we get 3 and a remainder of 684.
The number 3 becomes the next digit in our result. 
Result so far: 61897.53
Subtract 2916 from 3600 to get 684.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6840, and continue the process.

Step 11:
6840 divided by 972 is 7 with a remainder of 36.
The next digit of our result is 7. 
Result so far: 61897.537
If we take 6804 away from 6840, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 12:
If we divide 360 by 972, we get 0 and a remainder of 360.
Record the quotient 0 as the next digit in the result. 
Result so far: 61897.537
If we subtract 0 from 360, we get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Advancing to step 13:
The number 972 fits into 3600 3 times, leaving a remainder of 684.
Put 3 as the next digit of the answer. 
Result so far: 61897.53703
Deduct 2916 from 3600 and we're left with 684.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6840, and continue the process.

Let's proceed to step 14:
The number 972 fits into 6840 7 times, leaving a remainder of 36.
Record the quotient 7 as the next digit in the result. 
Result so far: 61897.537037
Subtract 6804 from 6840 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 15:
The number 972 fits into 360 0 times, leaving a remainder of 360.
Write down 0 as next digit of the result. 
Result so far: 61897.537037
The remainder is 360 after subtracting 0 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Step 16:
3600 divided by 972 is 3 with a remainder of 684.
Write down 3 as next digit of the result. 
Result so far: 61897.53703703
Deduct 2916 from 3600 and we're left with 684.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6840, and continue the process.

After the division, we end up with 61897.53703703 and a remainder of 6.84e-07.