Let's divide 523147 by 60
Our goal is to divide 523147 by 60.

Moving on to step 1:
5 divided by 60 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 60

On to step 2:
60 goes into 52 0 times with a remainder of 52.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 52, we end up with 52.
Fetch the next digit (3) from the dividend, attach it to 52 and continue: 523 / 60

Step 3:
60 can be fit into 523 8 times, resulting in a remainder of 43.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 480 from 523 and we're left with 43.
Include the next digit (1) from the dividend after 43, then repeat: 431 / 60

On to step 4:
431 divided by 60 is 7 with a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 87.0
Subtracting 420 from 431 leaves us with 11.
Take the next digit (4) from the dividend and append it to 11, then repeat: 114 / 60

On to step 5:
If we divide 114 by 60, we get 1 and a remainder of 54.
The number 1 becomes the next digit in our result. 
Result so far: 871.0
If we subtract 60 from 114, we get 54.
Include the next digit (7) from the dividend after 54, then repeat: 547 / 60

Moving on to step 6:
The number 60 fits into 547 9 times, leaving a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 8719.0
Subtract 540 from 547 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
If we divide 70 by 60, we get 1 and a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 8719.1
Subtracting 60 from 70 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
60 goes into 100 1 times with a remainder of 40.
Record the quotient 1 as the next digit in the result. 
Result so far: 8719.11
The remainder is 40 after subtracting 60 from 100.
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 8719.11 with a balance of 0.04.