We're dividing 261685 by 60 
Our goal is to divide 261685 by 60.

Step 1:
The number 60 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 60

Advancing to step 2:
26 divided by 60 is 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 60

Step 3:
261 divided by 60 is 4 with a remainder of 21.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 240 from 261 and we're left with 21.
Fetch the next digit (6) from the dividend, attach it to 21 and continue: 216 / 60

Moving on to step 4:
216 divided by 60 is 3 with a remainder of 36.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
If we take 180 away from 216, we end up with 36.
Bring next digit (8) of the dividend behind the 36 and repeat the process: 368 / 60

Step 5:
The number 60 fits into 368 6 times, leaving a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 436.0
If we subtract 360 from 368, we get 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 60

On to step 6:
When dividing 85 by 60, we get 1 with a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 4361.0
If we take 60 away from 85, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 7:
When dividing 250 by 60, we get 4 with a remainder of 10.
Record the quotient 4 as the next digit in the result. 
Result so far: 4361.4
Deduct 240 from 250 and we're left 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.

Moving on to step 8:
60 goes into 100 1 times with a remainder of 40.
The next digit of our result is 1. 
Result so far: 4361.41
If we take 60 away from 100, we end up 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.

Step 9:
400 divided by 60 is 6 with a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 4361.416
Subtract 360 from 400 to get 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 10:
60 can be fit into 400 6 times, resulting in a remainder of 40.
The next digit of our result is 6. 
Result so far: 4361.4166
Subtract 360 from 400 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 4361.4166 and a remainder of 0.0004.