We're dividing 97243 by 60 
Our goal is to divide 97243 by 60.

Step 1:
60 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 60

On to step 2:
The number 60 fits into 97 1 times, leaving a remainder of 37.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 60 from 97, we get 37.
Bring next digit (2) of the dividend behind the 37 and repeat the process: 372 / 60

Advancing to step 3:
The number 60 fits into 372 6 times, leaving a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
If we take 360 away from 372, we end up with 12.
Include the next digit (4) from the dividend after 12, then repeat: 124 / 60

Going ahead to step 4:
The number 60 fits into 124 2 times, leaving a remainder of 4.
The next digit of our result is 2. 
Result so far: 162.0
Deduct 120 from 124 and we're left with 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 60

Let's proceed to step 5:
When dividing 43 by 60, we get 0 with a remainder of 43.
Put 0 as the next digit of the answer. 
Result so far: 1620.0
If we take 0 away from 43, we end up with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 6:
430 divided by 60 is 7 with a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 1620.7
Subtract 420 from 430 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
100 divided by 60 is 1 with a remainder of 40.
The number 1 becomes the next digit in our result. 
Result so far: 1620.71
Deduct 60 from 100 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 8:
400 divided by 60 is 6 with a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 1620.716
Subtracting 360 from 400 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 9:
400 divided by 60 is 6 with a remainder of 40.
The next digit of our result is 6. 
Result so far: 1620.7166
Subtracting 360 from 400 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 1620.7166 with a balance of 0.0004.