We're dividing 55442271 by 60 
We want to figure out the number of times 55442271 can be divided by 60.

Step 1:
If we divide 5 by 60, we get 0 and a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 60

Advancing to step 2:
The number 60 fits into 55 0 times, leaving a remainder of 55.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 55 leaves us with 55.
Include the next digit (4) from the dividend after 55, then repeat: 554 / 60

Advancing to step 3:
60 goes into 554 9 times with a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
The remainder is 14 after subtracting 540 from 554.
Append the next digit (4) from the dividend to 14 and continue with: 144 / 60

Advancing to step 4:
The number 60 fits into 144 2 times, leaving a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 92.0
Subtract 120 from 144 to get 24.
Fetch the next digit (2) from the dividend, attach it to 24 and continue: 242 / 60

Advancing to step 5:
60 goes into 242 4 times with a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 924.0
Subtracting 240 from 242 leaves us with 2.
Append the next digit (2) from the dividend to 2 and continue with: 22 / 60

Step 6:
60 goes into 22 0 times with a remainder of 22.
The next digit of our result is 0. 
Result so far: 9240.0
Subtracting 0 from 22 leaves us with 22.
Include the next digit (7) from the dividend after 22, then repeat: 227 / 60

Advancing to step 7:
60 goes into 227 3 times with a remainder of 47.
Write down 3 as next digit of the result. 
Result so far: 92403.0
Deduct 180 from 227 and we're left with 47.
Grab the next digit (1) from the dividend, add it to 47, then carry on: 471 / 60

Step 8:
The number 60 fits into 471 7 times, leaving a remainder of 51.
Use 7 as the next digit of our solution. 
Result so far: 924037.0
Subtract 420 from 471 to get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Step 9:
510 divided by 60 is 8 with a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 924037.8
Subtract 480 from 510 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
60 goes into 300 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 924037.85
Subtract 300 from 300 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 11:
The number 60 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 924037.85
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 12:
0 divided by 60 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 924037.85
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 924037.85 and a remainder of 0.0.