We divide 392981 by 60
We want to divide 392981 by 60.

Let's proceed to step 1:
When dividing 3 by 60, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 60

Let's proceed to step 2:
60 goes into 39 0 times with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Grab the next digit (2) from the dividend, add it to 39, then carry on: 392 / 60

Step 3:
392 divided by 60 is 6 with a remainder of 32.
Put 6 as the next digit of the answer. 
Result so far: 6.0
The remainder is 32 after subtracting 360 from 392.
Take the next digit (9) from the dividend and append it to 32, then repeat: 329 / 60

Let's proceed to step 4:
The number 60 fits into 329 5 times, leaving a remainder of 29.
Write down 5 as next digit of the result. 
Result so far: 65.0
The remainder is 29 after subtracting 300 from 329.
Take the next digit (8) from the dividend and append it to 29, then repeat: 298 / 60

Moving on to step 5:
298 divided by 60 is 4 with a remainder of 58.
Write down 4 as next digit of the result. 
Result so far: 654.0
The remainder is 58 after subtracting 240 from 298.
Include the next digit (1) from the dividend after 58, then repeat: 581 / 60

Advancing to step 6:
60 goes into 581 9 times with a remainder of 41.
Write down 9 as next digit of the result. 
Result so far: 6549.0
If we subtract 540 from 581, we get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Moving on to step 7:
410 divided by 60 is 6 with a remainder of 50.
Record the quotient 6 as the next digit in the result. 
Result so far: 6549.6
Subtracting 360 from 410 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 8:
60 goes into 500 8 times with a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 6549.68
If we subtract 480 from 500, 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.

Moving on to step 9:
200 divided by 60 is 3 with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 6549.683
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.

Advancing to step 10:
60 can be fit into 200 3 times, resulting in a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 6549.6833
Subtracting 180 from 200 leaves us 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 6549.6833 with a balance of 0.0002.