We look at the division of 60792 by 28 
We're looking to find how many times 28 goes into 60792.

Moving on to step 1:
When dividing 6 by 28, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 28

On to step 2:
The number 28 fits into 60 2 times, leaving a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 56 from 60 and we're left with 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 28

Advancing to step 3:
28 can be fit into 47 1 times, resulting in a remainder of 19.
The next digit of our result is 1. 
Result so far: 21.0
The remainder is 19 after subtracting 28 from 47.
Bring next digit (9) of the dividend behind the 19 and repeat the process: 199 / 28

Step 4:
If we divide 199 by 28, we get 7 and a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 217.0
Subtract 196 from 199 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 28

Moving on to step 5:
28 goes into 32 1 times with a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 2171.0
Subtracting 28 from 32 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 6:
28 can be fit into 40 1 times, resulting in a remainder of 12.
The next digit of our result is 1. 
Result so far: 2171.1
If we subtract 28 from 40, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 7:
If we divide 120 by 28, we get 4 and a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 2171.14
If we subtract 112 from 120, 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.

Let's proceed to step 8:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 2171.142
Subtracting 56 from 80 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 9:
If we divide 240 by 28, we get 8 and a remainder of 16.
The next digit of our result is 8. 
Result so far: 2171.1428
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 10:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 2171.14285
If we take 140 away from 160, 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.

Moving on to step 11:
200 divided by 28 is 7 with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 2171.142857
Deduct 196 from 200 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 12:
When dividing 40 by 28, we get 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 2171.1428571
Deduct 28 from 40 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 13:
120 divided by 28 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 2171.14285714
If we subtract 112 from 120, 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.

In conclusion, the division gives 2171.14285714 with a balance of 8e-09.