We're dividing 60970728 by 827 
We're looking to find how many times 827 goes into 60970728.

On to step 1:
If we divide 6 by 827, we get 0 and a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 827

Advancing to step 2:
When dividing 60 by 827, we get 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 60 leaves us with 60.
Bring next digit (9) of the dividend behind the 60 and repeat the process: 609 / 827

On to step 3:
827 goes into 609 0 times with a remainder of 609.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 609, we get 609.
Append the next digit (7) from the dividend to 609 and continue with: 6097 / 827

Let's proceed to step 4:
827 goes into 6097 7 times with a remainder of 308.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtract 5789 from 6097 to get 308.
Include the next digit (0) from the dividend after 308, then repeat: 3080 / 827

Step 5:
827 goes into 3080 3 times with a remainder of 599.
The number 3 becomes the next digit in our result. 
Result so far: 73.0
Subtract 2481 from 3080 to get 599.
Append the next digit (7) from the dividend to 599 and continue with: 5997 / 827

Advancing to step 6:
5997 divided by 827 is 7 with a remainder of 208.
Put 7 as the next digit of the answer. 
Result so far: 737.0
Subtract 5789 from 5997 to get 208.
Fetch the next digit (2) from the dividend, attach it to 208 and continue: 2082 / 827

Let's proceed to step 7:
827 can be fit into 2082 2 times, resulting in a remainder of 428.
Use 2 as the next digit of our solution. 
Result so far: 7372.0
Deduct 1654 from 2082 and we're left with 428.
Grab the next digit (8) from the dividend, add it to 428, then carry on: 4288 / 827

Step 8:
When dividing 4288 by 827, we get 5 with a remainder of 153.
Use 5 as the next digit of our solution. 
Result so far: 73725.0
Subtracting 4135 from 4288 leaves us with 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Advancing to step 9:
827 can be fit into 1530 1 times, resulting in a remainder of 703.
Use 1 as the next digit of our solution. 
Result so far: 73725.1
Deduct 827 from 1530 and we're left with 703.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7030, and continue the process.

Going ahead to step 10:
If we divide 7030 by 827, we get 8 and a remainder of 414.
The next digit of our result is 8. 
Result so far: 73725.18
Deduct 6616 from 7030 and we're left with 414.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4140, and continue the process.

Let's proceed to step 11:
4140 divided by 827 is 5 with a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 73725.185
If we take 4135 away from 4140, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 12:
50 divided by 827 is 0 with a remainder of 50.
Put 0 as the next digit of the answer. 
Result so far: 73725.185
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 13:
500 divided by 827 is 0 with a remainder of 500.
The number 0 becomes the next digit in our result. 
Result so far: 73725.185
Deduct 0 from 500 and we're left with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Our division results in 73725.185 with a remaining 0.0005.