60043961 ÷ 256 
We want to figure out the number of times 60043961 can be divided by 256.

Going ahead to step 1:
If we divide 6 by 256, we get 0 and a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 256

Advancing to step 2:
256 can be fit into 60 0 times, resulting in a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 60, we end up with 60.
Fetch the next digit (0) from the dividend, attach it to 60 and continue: 600 / 256

Let's proceed to step 3:
600 divided by 256 is 2 with a remainder of 88.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 512 from 600 and we're left with 88.
Grab the next digit (4) from the dividend, add it to 88, then carry on: 884 / 256

Moving on to step 4:
If we divide 884 by 256, we get 3 and a remainder of 116.
The next digit of our result is 3. 
Result so far: 23.0
Subtracting 768 from 884 leaves us with 116.
Append the next digit (3) from the dividend to 116 and continue with: 1163 / 256

Advancing to step 5:
The number 256 fits into 1163 4 times, leaving a remainder of 139.
The next digit of our result is 4. 
Result so far: 234.0
The remainder is 139 after subtracting 1024 from 1163.
Include the next digit (9) from the dividend after 139, then repeat: 1399 / 256

On to step 6:
The number 256 fits into 1399 5 times, leaving a remainder of 119.
Put 5 as the next digit of the answer. 
Result so far: 2345.0
Deduct 1280 from 1399 and we're left with 119.
Include the next digit (6) from the dividend after 119, then repeat: 1196 / 256

On to step 7:
256 can be fit into 1196 4 times, resulting in a remainder of 172.
The number 4 becomes the next digit in our result. 
Result so far: 23454.0
If we take 1024 away from 1196, we end up with 172.
Bring next digit (1) of the dividend behind the 172 and repeat the process: 1721 / 256

Moving on to step 8:
256 can be fit into 1721 6 times, resulting in a remainder of 185.
The number 6 becomes the next digit in our result. 
Result so far: 234546.0
Subtracting 1536 from 1721 leaves us with 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Step 9:
If we divide 1850 by 256, we get 7 and a remainder of 58.
The number 7 becomes the next digit in our result. 
Result so far: 234546.7
Subtract 1792 from 1850 to get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Going ahead to step 10:
The number 256 fits into 580 2 times, leaving a remainder of 68.
Put 2 as the next digit of the answer. 
Result so far: 234546.72
If we subtract 512 from 580, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Let's proceed to step 11:
680 divided by 256 is 2 with a remainder of 168.
The next digit of our result is 2. 
Result so far: 234546.722
The remainder is 168 after subtracting 512 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Our division results in 234546.722 with a remaining 0.0168.