Let's divide 865400 by 60
We're looking to find how many times 60 goes into 865400.

Step 1:
60 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 60

Step 2:
When dividing 86 by 60, we get 1 with a remainder of 26.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 60 from 86 and we're left with 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 60

Step 3:
265 divided by 60 is 4 with a remainder of 25.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Deduct 240 from 265 and we're left with 25.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 60

Moving on to step 4:
60 goes into 254 4 times with a remainder of 14.
Use 4 as the next digit of our solution. 
Result so far: 144.0
Deduct 240 from 254 and we're left with 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 60

Step 5:
60 goes into 140 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 1442.0
The remainder is 20 after subtracting 120 from 140.
Include the next digit (0) from the dividend after 20, then repeat: 200 / 60

Moving on to step 6:
60 can be fit into 200 3 times, resulting in a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 14423.0
Subtract 180 from 200 to get 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 7:
60 can be fit into 200 3 times, resulting in a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 14423.3
If we subtract 180 from 200, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
200 divided by 60 is 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 14423.33
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.

In conclusion, the division gives 14423.33 with a balance of 0.02.