We're dividing 400928 by 60 
We want to divide 400928 by 60.

On to step 1:
If we divide 4 by 60, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 60

Let's proceed to step 2:
60 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Grab the next digit (0) from the dividend, add it to 40, then carry on: 400 / 60

Moving on to step 3:
60 goes into 400 6 times with a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtracting 360 from 400 leaves us with 40.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 60

Advancing to step 4:
When dividing 409 by 60, we get 6 with a remainder of 49.
Use 6 as the next digit of our solution. 
Result so far: 66.0
Subtracting 360 from 409 leaves us with 49.
Grab the next digit (2) from the dividend, add it to 49, then carry on: 492 / 60

Let's proceed to step 5:
If we divide 492 by 60, we get 8 and a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 668.0
If we subtract 480 from 492, we get 12.
Append the next digit (8) from the dividend to 12 and continue with: 128 / 60

Let's proceed to step 6:
The number 60 fits into 128 2 times, leaving a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 6682.0
If we subtract 120 from 128, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 7:
60 goes into 80 1 times with a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 6682.1
Subtracting 60 from 80 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.

On to step 8:
60 goes into 200 3 times with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 6682.13
If we take 180 away from 200, we end up 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:
60 goes into 200 3 times with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 6682.133
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.

The final result is 6682.133 with a remainder of 0.002.