We're dividing 60978579 by 400 
We want to figure out the number of times 60978579 can be divided by 400.

Going ahead to step 1:
400 can be fit into 6 0 times, resulting in a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 400

Going ahead to step 2:
400 goes into 60 0 times with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 60 and we're left with 60.
Take the next digit (9) from the dividend and append it to 60, then repeat: 609 / 400

On to step 3:
609 divided by 400 is 1 with a remainder of 209.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 400 from 609 leaves us with 209.
Include the next digit (7) from the dividend after 209, then repeat: 2097 / 400

Going ahead to step 4:
400 can be fit into 2097 5 times, resulting in a remainder of 97.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
Subtracting 2000 from 2097 leaves us with 97.
Append the next digit (8) from the dividend to 97 and continue with: 978 / 400

Step 5:
If we divide 978 by 400, we get 2 and a remainder of 178.
Put 2 as the next digit of the answer. 
Result so far: 152.0
If we subtract 800 from 978, we get 178.
Include the next digit (5) from the dividend after 178, then repeat: 1785 / 400

Moving on to step 6:
1785 divided by 400 is 4 with a remainder of 185.
Put 4 as the next digit of the answer. 
Result so far: 1524.0
The remainder is 185 after subtracting 1600 from 1785.
Include the next digit (7) from the dividend after 185, then repeat: 1857 / 400

Advancing to step 7:
1857 divided by 400 is 4 with a remainder of 257.
Put 4 as the next digit of the answer. 
Result so far: 15244.0
If we take 1600 away from 1857, we end up with 257.
Grab the next digit (9) from the dividend, add it to 257, then carry on: 2579 / 400

Moving on to step 8:
When dividing 2579 by 400, we get 6 with a remainder of 179.
Put 6 as the next digit of the answer. 
Result so far: 152446.0
If we subtract 2400 from 2579, we get 179.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1790, and continue the process.

Let's proceed to step 9:
400 can be fit into 1790 4 times, resulting in a remainder of 190.
Put 4 as the next digit of the answer. 
Result so far: 152446.4
Deduct 1600 from 1790 and we're left with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Moving on to step 10:
1900 divided by 400 is 4 with a remainder of 300.
Put 4 as the next digit of the answer. 
Result so far: 152446.44
If we take 1600 away from 1900, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

After the division, we end up with 152446.44 and a remainder of 0.3.