We look at the division of 60820140 by 344 
We want to divide 60820140 by 344.

Let's proceed to step 1:
If we divide 6 by 344, we get 0 and a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 344

Moving on to step 2:
344 can be fit into 60 0 times, resulting in a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 60 after subtracting 0 from 60.
Bring next digit (8) of the dividend behind the 60 and repeat the process: 608 / 344

Moving on to step 3:
608 divided by 344 is 1 with a remainder of 264.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 344 from 608 leaves us with 264.
Append the next digit (2) from the dividend to 264 and continue with: 2642 / 344

Going ahead to step 4:
If we divide 2642 by 344, we get 7 and a remainder of 234.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
The remainder is 234 after subtracting 2408 from 2642.
Fetch the next digit (0) from the dividend, attach it to 234 and continue: 2340 / 344

Advancing to step 5:
344 can be fit into 2340 6 times, resulting in a remainder of 276.
The next digit of our result is 6. 
Result so far: 176.0
The remainder is 276 after subtracting 2064 from 2340.
Append the next digit (1) from the dividend to 276 and continue with: 2761 / 344

On to step 6:
344 can be fit into 2761 8 times, resulting in a remainder of 9.
Write down 8 as next digit of the result. 
Result so far: 1768.0
The remainder is 9 after subtracting 2752 from 2761.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 344

Let's proceed to step 7:
344 goes into 94 0 times with a remainder of 94.
Write down 0 as next digit of the result. 
Result so far: 17680.0
The remainder is 94 after subtracting 0 from 94.
Grab the next digit (0) from the dividend, add it to 94, then carry on: 940 / 344

On to step 8:
If we divide 940 by 344, we get 2 and a remainder of 252.
Put 2 as the next digit of the answer. 
Result so far: 176802.0
Deduct 688 from 940 and we're left with 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

Moving on to step 9:
2520 divided by 344 is 7 with a remainder of 112.
Write down 7 as next digit of the result. 
Result so far: 176802.7
The remainder is 112 after subtracting 2408 from 2520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Let's proceed to step 10:
When dividing 1120 by 344, we get 3 with a remainder of 88.
The next digit of our result is 3. 
Result so far: 176802.73
Subtract 1032 from 1120 to get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Moving on to step 11:
344 goes into 880 2 times with a remainder of 192.
The number 2 becomes the next digit in our result. 
Result so far: 176802.732
Subtracting 688 from 880 leaves us with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

On to step 12:
The number 344 fits into 1920 5 times, leaving a remainder of 200.
The next digit of our result is 5. 
Result so far: 176802.7325
If we subtract 1720 from 1920, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 13:
If we divide 2000 by 344, we get 5 and a remainder of 280.
The number 5 becomes the next digit in our result. 
Result so far: 176802.73255
Subtracting 1720 from 2000 leaves us with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

In conclusion, the division gives 176802.73255 with a balance of 0.00028.