We look at the division of 149723 by 60 
We want to divide 149723 by 60.

Moving on to step 1:
The number 60 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 60

On to step 2:
When dividing 14 by 60, we get 0 with a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 14 to get 14.
Include the next digit (9) from the dividend after 14, then repeat: 149 / 60

Moving on to step 3:
60 goes into 149 2 times with a remainder of 29.
The next digit of our result is 2. 
Result so far: 2.0
If we take 120 away from 149, we end up with 29.
Append the next digit (7) from the dividend to 29 and continue with: 297 / 60

On to step 4:
60 can be fit into 297 4 times, resulting in a remainder of 57.
Write down 4 as next digit of the result. 
Result so far: 24.0
If we subtract 240 from 297, we get 57.
Append the next digit (2) from the dividend to 57 and continue with: 572 / 60

Step 5:
60 goes into 572 9 times with a remainder of 32.
The number 9 becomes the next digit in our result. 
Result so far: 249.0
Subtracting 540 from 572 leaves us with 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 60

Moving on to step 6:
323 divided by 60 is 5 with a remainder of 23.
The number 5 becomes the next digit in our result. 
Result so far: 2495.0
Subtracting 300 from 323 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 7:
60 can be fit into 230 3 times, resulting in a remainder of 50.
Put 3 as the next digit of the answer. 
Result so far: 2495.3
The remainder is 50 after subtracting 180 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 8:
When dividing 500 by 60, we get 8 with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 2495.38
Subtracting 480 from 500 leaves us 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.

Going ahead to step 9:
If we divide 200 by 60, we get 3 and a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 2495.383
Deduct 180 from 200 and we're left 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.

Step 10:
When dividing 200 by 60, we get 3 with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 2495.3833
If we subtract 180 from 200, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 2495.3833 with a remainder of 0.0002.