We divide 726440 by 60
We're looking to find how many times 60 goes into 726440.

Going ahead to step 1:
7 divided by 60 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 60

Step 2:
When dividing 72 by 60, we get 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 60 from 72, we get 12.
Bring next digit (6) of the dividend behind the 12 and repeat the process: 126 / 60

On to step 3:
60 can be fit into 126 2 times, resulting in a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
The remainder is 6 after subtracting 120 from 126.
Fetch the next digit (4) from the dividend, attach it to 6 and continue: 64 / 60

Let's proceed to step 4:
60 goes into 64 1 times with a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 121.0
Subtract 60 from 64 to get 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 60

On to step 5:
60 can be fit into 44 0 times, resulting in a remainder of 44.
Put 0 as the next digit of the answer. 
Result so far: 1210.0
Deduct 0 from 44 and we're left with 44.
Include the next digit (0) from the dividend after 44, then repeat: 440 / 60

Step 6:
If we divide 440 by 60, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 12107.0
Deduct 420 from 440 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.

Step 7:
60 can be fit into 200 3 times, resulting in a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 12107.3
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.

Let's proceed to step 8:
The number 60 fits into 200 3 times, leaving a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 12107.33
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.

The final outcome is 12107.33, with a leftover of 0.02.