We look at the division of 60439182 by 932 
We want to figure out the number of times 60439182 can be divided by 932.

Let's proceed to step 1:
932 can be fit into 6 0 times, resulting in a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 932

Advancing to step 2:
932 can be fit into 60 0 times, resulting in a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 60 and we're left with 60.
Bring next digit (4) of the dividend behind the 60 and repeat the process: 604 / 932

Moving on to step 3:
932 can be fit into 604 0 times, resulting in a remainder of 604.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 604 leaves us with 604.
Append the next digit (3) from the dividend to 604 and continue with: 6043 / 932

Let's proceed to step 4:
The number 932 fits into 6043 6 times, leaving a remainder of 451.
The next digit of our result is 6. 
Result so far: 6.0
The remainder is 451 after subtracting 5592 from 6043.
Include the next digit (9) from the dividend after 451, then repeat: 4519 / 932

Moving on to step 5:
The number 932 fits into 4519 4 times, leaving a remainder of 791.
The next digit of our result is 4. 
Result so far: 64.0
If we take 3728 away from 4519, we end up with 791.
Append the next digit (1) from the dividend to 791 and continue with: 7911 / 932

On to step 6:
If we divide 7911 by 932, we get 8 and a remainder of 455.
Put 8 as the next digit of the answer. 
Result so far: 648.0
Subtracting 7456 from 7911 leaves us with 455.
Include the next digit (8) from the dividend after 455, then repeat: 4558 / 932

Going ahead to step 7:
If we divide 4558 by 932, we get 4 and a remainder of 830.
Record the quotient 4 as the next digit in the result. 
Result so far: 6484.0
Subtract 3728 from 4558 to get 830.
Bring next digit (2) of the dividend behind the 830 and repeat the process: 8302 / 932

Advancing to step 8:
If we divide 8302 by 932, we get 8 and a remainder of 846.
Use 8 as the next digit of our solution. 
Result so far: 64848.0
Subtracting 7456 from 8302 leaves us with 846.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8460, and continue the process.

Moving on to step 9:
If we divide 8460 by 932, we get 9 and a remainder of 72.
Write down 9 as next digit of the result. 
Result so far: 64848.9
Subtract 8388 from 8460 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 10:
When dividing 720 by 932, we get 0 with a remainder of 720.
The number 0 becomes the next digit in our result. 
Result so far: 64848.9
Subtracting 0 from 720 leaves us with 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

Moving on to step 11:
The number 932 fits into 7200 7 times, leaving a remainder of 676.
Put 7 as the next digit of the answer. 
Result so far: 64848.907
If we take 6524 away from 7200, we end up with 676.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6760, and continue the process.

Going ahead to step 12:
932 can be fit into 6760 7 times, resulting in a remainder of 236.
Use 7 as the next digit of our solution. 
Result so far: 64848.9077
The remainder is 236 after subtracting 6524 from 6760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

The final outcome is 64848.9077, with a leftover of 0.00236.