We divide 138451 by 60
We want to figure out the number of times 138451 can be divided by 60.

Going ahead to step 1:
60 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 60

On to step 2:
13 divided by 60 is 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 60

Let's proceed to step 3:
If we divide 138 by 60, we get 2 and a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 120 from 138 to get 18.
Grab the next digit (4) from the dividend, add it to 18, then carry on: 184 / 60

Going ahead to step 4:
If we divide 184 by 60, we get 3 and a remainder of 4.
Write down 3 as next digit of the result. 
Result so far: 23.0
Subtracting 180 from 184 leaves us with 4.
Append the next digit (5) from the dividend to 4 and continue with: 45 / 60

Let's proceed to step 5:
60 can be fit into 45 0 times, resulting in a remainder of 45.
The next digit of our result is 0. 
Result so far: 230.0
If we subtract 0 from 45, we get 45.
Append the next digit (1) from the dividend to 45 and continue with: 451 / 60

On to step 6:
If we divide 451 by 60, we get 7 and a remainder of 31.
Use 7 as the next digit of our solution. 
Result so far: 2307.0
If we subtract 420 from 451, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 7:
60 goes into 310 5 times with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 2307.5
Subtract 300 from 310 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
100 divided by 60 is 1 with a remainder of 40.
The number 1 becomes the next digit in our result. 
Result so far: 2307.51
Subtract 60 from 100 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 9:
400 divided by 60 is 6 with a remainder of 40.
The next digit of our result is 6. 
Result so far: 2307.516
Subtracting 360 from 400 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 10:
60 can be fit into 400 6 times, resulting in a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 2307.5166
If we subtract 360 from 400, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final outcome is 2307.5166, with a leftover of 0.0004.