We look at the division of 60761722 by 926 
We want to figure out the number of times 60761722 can be divided by 926.

Going ahead to step 1:
If we divide 6 by 926, we get 0 and a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 926

Going ahead to step 2:
The number 926 fits into 60 0 times, leaving a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 60 leaves us with 60.
Include the next digit (7) from the dividend after 60, then repeat: 607 / 926

Advancing to step 3:
607 divided by 926 is 0 with a remainder of 607.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 607, we get 607.
Append the next digit (6) from the dividend to 607 and continue with: 6076 / 926

Going ahead to step 4:
6076 divided by 926 is 6 with a remainder of 520.
The next digit of our result is 6. 
Result so far: 6.0
If we take 5556 away from 6076, we end up with 520.
Include the next digit (1) from the dividend after 520, then repeat: 5201 / 926

Step 5:
5201 divided by 926 is 5 with a remainder of 571.
Use 5 as the next digit of our solution. 
Result so far: 65.0
If we take 4630 away from 5201, we end up with 571.
Grab the next digit (7) from the dividend, add it to 571, then carry on: 5717 / 926

Step 6:
926 goes into 5717 6 times with a remainder of 161.
Use 6 as the next digit of our solution. 
Result so far: 656.0
If we subtract 5556 from 5717, we get 161.
Include the next digit (2) from the dividend after 161, then repeat: 1612 / 926

Advancing to step 7:
926 goes into 1612 1 times with a remainder of 686.
The next digit of our result is 1. 
Result so far: 6561.0
If we take 926 away from 1612, we end up with 686.
Bring next digit (2) of the dividend behind the 686 and repeat the process: 6862 / 926

Let's proceed to step 8:
When dividing 6862 by 926, we get 7 with a remainder of 380.
Use 7 as the next digit of our solution. 
Result so far: 65617.0
Subtracting 6482 from 6862 leaves us with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Moving on to step 9:
The number 926 fits into 3800 4 times, leaving a remainder of 96.
The number 4 becomes the next digit in our result. 
Result so far: 65617.4
The remainder is 96 after subtracting 3704 from 3800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Moving on to step 10:
If we divide 960 by 926, we get 1 and a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 65617.41
If we take 926 away from 960, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 11:
340 divided by 926 is 0 with a remainder of 340.
Put 0 as the next digit of the answer. 
Result so far: 65617.41
Subtract 0 from 340 to get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Let's proceed to step 12:
926 can be fit into 3400 3 times, resulting in a remainder of 622.
The number 3 becomes the next digit in our result. 
Result so far: 65617.4103
If we subtract 2778 from 3400, we get 622.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6220, and continue the process.

Step 13:
926 can be fit into 6220 6 times, resulting in a remainder of 664.
Write down 6 as next digit of the result. 
Result so far: 65617.41036
The remainder is 664 after subtracting 5556 from 6220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6640, and continue the process.

Going ahead to step 14:
926 can be fit into 6640 7 times, resulting in a remainder of 158.
Write down 7 as next digit of the result. 
Result so far: 65617.410367
Subtracting 6482 from 6640 leaves us with 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Let's proceed to step 15:
926 can be fit into 1580 1 times, resulting in a remainder of 654.
Record the quotient 1 as the next digit in the result. 
Result so far: 65617.4103671
Subtracting 926 from 1580 leaves us with 654.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6540, and continue the process.

Let's proceed to step 16:
926 goes into 6540 7 times with a remainder of 58.
The number 7 becomes the next digit in our result. 
Result so far: 65617.41036717
If we take 6482 away from 6540, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

The quotient of the division is 65617.41036717, and the remainder is 5.8e-08.