Let's divide 86923670 by 60
We're looking to find how many times 60 goes into 86923670.

Moving on to step 1:
If we divide 8 by 60, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 60

Step 2:
When dividing 86 by 60, we get 1 with a remainder of 26.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 60 away from 86, we end up with 26.
Bring next digit (9) of the dividend behind the 26 and repeat the process: 269 / 60

Advancing to step 3:
The number 60 fits into 269 4 times, leaving a remainder of 29.
Put 4 as the next digit of the answer. 
Result so far: 14.0
If we subtract 240 from 269, we get 29.
Take the next digit (2) from the dividend and append it to 29, then repeat: 292 / 60

Moving on to step 4:
When dividing 292 by 60, we get 4 with a remainder of 52.
Record the quotient 4 as the next digit in the result. 
Result so far: 144.0
If we subtract 240 from 292, we get 52.
Bring next digit (3) of the dividend behind the 52 and repeat the process: 523 / 60

Moving on to step 5:
If we divide 523 by 60, we get 8 and a remainder of 43.
Use 8 as the next digit of our solution. 
Result so far: 1448.0
Subtract 480 from 523 to get 43.
Fetch the next digit (6) from the dividend, attach it to 43 and continue: 436 / 60

Moving on to step 6:
The number 60 fits into 436 7 times, leaving a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 14487.0
Deduct 420 from 436 and we're left with 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 60

Let's proceed to step 7:
The number 60 fits into 167 2 times, leaving a remainder of 47.
Write down 2 as next digit of the result. 
Result so far: 144872.0
If we subtract 120 from 167, we get 47.
Take the next digit (0) from the dividend and append it to 47, then repeat: 470 / 60

On to step 8:
The number 60 fits into 470 7 times, leaving a remainder of 50.
Write down 7 as next digit of the result. 
Result so far: 1448727.0
Subtracting 420 from 470 leaves us 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.

Moving on to step 9:
When dividing 500 by 60, we get 8 with a remainder of 20.
The next digit of our result is 8. 
Result so far: 1448727.8
If we take 480 away from 500, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 10:
60 goes into 200 3 times with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 1448727.83
Subtract 180 from 200 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 11:
When dividing 200 by 60, we get 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 1448727.833
Deduct 180 from 200 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 1448727.833 and a remainder of 0.002.