442106 ÷ 60 
We want to figure out the number of times 442106 can be divided by 60.

Going ahead to step 1:
If we divide 4 by 60, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 60

On to step 2:
60 goes into 44 0 times with a remainder of 44.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Include the next digit (2) from the dividend after 44, then repeat: 442 / 60

Going ahead to step 3:
The number 60 fits into 442 7 times, leaving a remainder of 22.
The next digit of our result is 7. 
Result so far: 7.0
If we take 420 away from 442, we end up with 22.
Bring next digit (1) of the dividend behind the 22 and repeat the process: 221 / 60

Step 4:
60 can be fit into 221 3 times, resulting in a remainder of 41.
The next digit of our result is 3. 
Result so far: 73.0
The remainder is 41 after subtracting 180 from 221.
Append the next digit (0) from the dividend to 41 and continue with: 410 / 60

Let's proceed to step 5:
410 divided by 60 is 6 with a remainder of 50.
The next digit of our result is 6. 
Result so far: 736.0
Subtract 360 from 410 to get 50.
Append the next digit (6) from the dividend to 50 and continue with: 506 / 60

Moving on to step 6:
When dividing 506 by 60, we get 8 with a remainder of 26.
Use 8 as the next digit of our solution. 
Result so far: 7368.0
If we take 480 away from 506, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
60 goes into 260 4 times with a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 7368.4
Deduct 240 from 260 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.

On to step 8:
If we divide 200 by 60, we get 3 and a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 7368.43
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.

Step 9:
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: 7368.433
If we take 180 away from 200, we end up 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 7368.433 with a balance of 0.002.