We're dividing 60766399 by 517 
We want to divide 60766399 by 517.

On to step 1:
If we divide 6 by 517, we get 0 and a remainder of 6.
Put 0 as the next digit of the answer. 
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 / 517

Advancing to step 2:
If we divide 60 by 517, we get 0 and a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 60, we get 60.
Append the next digit (7) from the dividend to 60 and continue with: 607 / 517

Advancing to step 3:
517 goes into 607 1 times with a remainder of 90.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 517 from 607, we get 90.
Fetch the next digit (6) from the dividend, attach it to 90 and continue: 906 / 517

Advancing to step 4:
517 goes into 906 1 times with a remainder of 389.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Subtracting 517 from 906 leaves us with 389.
Bring next digit (6) of the dividend behind the 389 and repeat the process: 3896 / 517

Step 5:
517 can be fit into 3896 7 times, resulting in a remainder of 277.
Write down 7 as next digit of the result. 
Result so far: 117.0
If we take 3619 away from 3896, we end up with 277.
Append the next digit (3) from the dividend to 277 and continue with: 2773 / 517

Moving on to step 6:
517 can be fit into 2773 5 times, resulting in a remainder of 188.
Put 5 as the next digit of the answer. 
Result so far: 1175.0
If we subtract 2585 from 2773, we get 188.
Take the next digit (9) from the dividend and append it to 188, then repeat: 1889 / 517

Advancing to step 7:
517 goes into 1889 3 times with a remainder of 338.
The next digit of our result is 3. 
Result so far: 11753.0
Subtracting 1551 from 1889 leaves us with 338.
Append the next digit (9) from the dividend to 338 and continue with: 3389 / 517

On to step 8:
If we divide 3389 by 517, we get 6 and a remainder of 287.
Write down 6 as next digit of the result. 
Result so far: 117536.0
The remainder is 287 after subtracting 3102 from 3389.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2870, and continue the process.

Let's proceed to step 9:
If we divide 2870 by 517, we get 5 and a remainder of 285.
The next digit of our result is 5. 
Result so far: 117536.5
Subtracting 2585 from 2870 leaves us with 285.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2850, and continue the process.

Step 10:
517 goes into 2850 5 times with a remainder of 265.
Record the quotient 5 as the next digit in the result. 
Result so far: 117536.55
Subtract 2585 from 2850 to get 265.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2650, and continue the process.

The final result is 117536.55 with a remainder of 0.265.