Let's divide 60173000 by 4
We're looking to find how many times 4 goes into 60173000.

Step 1:
When dividing 6 by 4, we get 1 with a remainder of 2.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 4 away from 6, we end up with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 4

Step 2:
20 divided by 4 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 15.0
Subtract 20 from 20 to get 0.
Fetch the next digit (1) from the dividend, attach it to 0 and continue: 1 / 4

On to step 3:
When dividing 1 by 4, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 150.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 4

Going ahead to step 4:
4 can be fit into 17 4 times, resulting in a remainder of 1.
The next digit of our result is 4. 
Result so far: 1504.0
If we take 16 away from 17, we end up with 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 4

Let's proceed to step 5:
4 can be fit into 13 3 times, resulting in a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 15043.0
The remainder is 1 after subtracting 12 from 13.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 4

Step 6:
If we divide 10 by 4, we get 2 and a remainder of 2.
The next digit of our result is 2. 
Result so far: 150432.0
Deduct 8 from 10 and we're left with 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 4

Moving on to step 7:
The number 4 fits into 20 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1504325.0
Deduct 20 from 20 and we're left with 0.
Grab the next digit (0) from the dividend, add it to 0, then carry on: 0 / 4

Moving on to step 8:
4 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15043250.0
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 9:
0 divided by 4 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 15043250.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
0 divided by 4 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 15043250.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 15043250.0 and a remainder of 0.0.