60454803 ÷ 406 
Our goal is to divide 60454803 by 406.

Step 1:
The number 406 fits into 6 0 times, leaving a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 406

Moving on to step 2:
When dividing 60 by 406, we get 0 with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 60 leaves us with 60.
Append the next digit (4) from the dividend to 60 and continue with: 604 / 406

Let's proceed to step 3:
406 goes into 604 1 times with a remainder of 198.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 406 from 604 to get 198.
Append the next digit (5) from the dividend to 198 and continue with: 1985 / 406

Moving on to step 4:
1985 divided by 406 is 4 with a remainder of 361.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Subtracting 1624 from 1985 leaves us with 361.
Fetch the next digit (4) from the dividend, attach it to 361 and continue: 3614 / 406

Step 5:
406 goes into 3614 8 times with a remainder of 366.
Write down 8 as next digit of the result. 
Result so far: 148.0
The remainder is 366 after subtracting 3248 from 3614.
Include the next digit (8) from the dividend after 366, then repeat: 3668 / 406

Advancing to step 6:
3668 divided by 406 is 9 with a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 1489.0
Subtract 3654 from 3668 to get 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 406

Step 7:
If we divide 140 by 406, we get 0 and a remainder of 140.
Write down 0 as next digit of the result. 
Result so far: 14890.0
The remainder is 140 after subtracting 0 from 140.
Bring next digit (3) of the dividend behind the 140 and repeat the process: 1403 / 406

On to step 8:
The number 406 fits into 1403 3 times, leaving a remainder of 185.
Record the quotient 3 as the next digit in the result. 
Result so far: 148903.0
Deduct 1218 from 1403 and we're left with 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

On to step 9:
1850 divided by 406 is 4 with a remainder of 226.
Put 4 as the next digit of the answer. 
Result so far: 148903.4
Deduct 1624 from 1850 and we're left with 226.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Going ahead to step 10:
406 can be fit into 2260 5 times, resulting in a remainder of 230.
Record the quotient 5 as the next digit in the result. 
Result so far: 148903.45
Deduct 2030 from 2260 and we're left with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Let's proceed to step 11:
When dividing 2300 by 406, we get 5 with a remainder of 270.
Write down 5 as next digit of the result. 
Result so far: 148903.455
Subtract 2030 from 2300 to get 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

In conclusion, the division gives 148903.455 with a balance of 0.027.