We look at the division of 40699 by 60 
Our goal is to divide 40699 by 60.

Going ahead to step 1:
4 divided by 60 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 60

Going ahead to step 2:
40 divided by 60 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Take the next digit (6) from the dividend and append it to 40, then repeat: 406 / 60

Advancing to step 3:
When dividing 406 by 60, we get 6 with a remainder of 46.
Use 6 as the next digit of our solution. 
Result so far: 6.0
If we subtract 360 from 406, we get 46.
Take the next digit (9) from the dividend and append it to 46, then repeat: 469 / 60

Going ahead to step 4:
60 goes into 469 7 times with a remainder of 49.
The next digit of our result is 7. 
Result so far: 67.0
The remainder is 49 after subtracting 420 from 469.
Append the next digit (9) from the dividend to 49 and continue with: 499 / 60

Step 5:
60 can be fit into 499 8 times, resulting in a remainder of 19.
The number 8 becomes the next digit in our result. 
Result so far: 678.0
The remainder is 19 after subtracting 480 from 499.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 6:
60 goes into 190 3 times with a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 678.3
Deduct 180 from 190 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
100 divided by 60 is 1 with a remainder of 40.
Put 1 as the next digit of the answer. 
Result so far: 678.31
Subtracting 60 from 100 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 8:
60 can be fit into 400 6 times, resulting in a remainder of 40.
The next digit of our result is 6. 
Result so far: 678.316
Subtract 360 from 400 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 9:
60 goes into 400 6 times with a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 678.3166
Deduct 360 from 400 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Our division results in 678.3166 with a remaining 0.0004.