123960 ÷ 61 
Our goal is to divide 123960 by 61.

Going ahead to step 1:
The number 61 fits into 1 0 times, leaving a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (2) from the dividend, add it to 1, then carry on: 12 / 61

Advancing to step 2:
12 divided by 61 is 0 with a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 12 leaves us with 12.
Bring next digit (3) of the dividend behind the 12 and repeat the process: 123 / 61

Step 3:
61 goes into 123 2 times with a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 122 from 123 leaves us with 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 61

Step 4:
61 can be fit into 19 0 times, resulting in a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 20.0
Subtracting 0 from 19 leaves us with 19.
Take the next digit (6) from the dividend and append it to 19, then repeat: 196 / 61

Going ahead to step 5:
The number 61 fits into 196 3 times, leaving a remainder of 13.
Write down 3 as next digit of the result. 
Result so far: 203.0
Subtract 183 from 196 to get 13.
Append the next digit (0) from the dividend to 13 and continue with: 130 / 61

On to step 6:
If we divide 130 by 61, we get 2 and a remainder of 8.
The next digit of our result is 2. 
Result so far: 2032.0
Deduct 122 from 130 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 7:
61 can be fit into 80 1 times, resulting in a remainder of 19.
Record the quotient 1 as the next digit in the result. 
Result so far: 2032.1
Subtract 61 from 80 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 8:
61 goes into 190 3 times with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 2032.13
Subtracting 183 from 190 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 9:
When dividing 70 by 61, we get 1 with a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 2032.131
Subtract 61 from 70 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 10:
61 can be fit into 90 1 times, resulting in a remainder of 29.
Use 1 as the next digit of our solution. 
Result so far: 2032.1311
Deduct 61 from 90 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

The final outcome is 2032.1311, with a leftover of 0.00029.