We're dividing 60278706 by 961 
We're looking to find how many times 961 goes into 60278706.

Step 1:
If we divide 6 by 961, we get 0 and 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.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 961

Advancing to step 2:
The number 961 fits into 60 0 times, leaving a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 60, we get 60.
Append the next digit (2) from the dividend to 60 and continue with: 602 / 961

Step 3:
The number 961 fits into 602 0 times, leaving a remainder of 602.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 602 after subtracting 0 from 602.
Take the next digit (7) from the dividend and append it to 602, then repeat: 6027 / 961

On to step 4:
The number 961 fits into 6027 6 times, leaving a remainder of 261.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Deduct 5766 from 6027 and we're left with 261.
Bring next digit (8) of the dividend behind the 261 and repeat the process: 2618 / 961

Let's proceed to step 5:
If we divide 2618 by 961, we get 2 and a remainder of 696.
Use 2 as the next digit of our solution. 
Result so far: 62.0
The remainder is 696 after subtracting 1922 from 2618.
Append the next digit (7) from the dividend to 696 and continue with: 6967 / 961

Advancing to step 6:
6967 divided by 961 is 7 with a remainder of 240.
The next digit of our result is 7. 
Result so far: 627.0
Subtracting 6727 from 6967 leaves us with 240.
Include the next digit (0) from the dividend after 240, then repeat: 2400 / 961

Step 7:
961 can be fit into 2400 2 times, resulting in a remainder of 478.
The next digit of our result is 2. 
Result so far: 6272.0
Subtracting 1922 from 2400 leaves us with 478.
Append the next digit (6) from the dividend to 478 and continue with: 4786 / 961

Let's proceed to step 8:
961 can be fit into 4786 4 times, resulting in a remainder of 942.
Use 4 as the next digit of our solution. 
Result so far: 62724.0
Subtract 3844 from 4786 to get 942.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9420, and continue the process.

Let's proceed to step 9:
9420 divided by 961 is 9 with a remainder of 771.
Use 9 as the next digit of our solution. 
Result so far: 62724.9
Subtract 8649 from 9420 to get 771.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7710, and continue the process.

Let's proceed to step 10:
When dividing 7710 by 961, we get 8 with a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 62724.98
If we subtract 7688 from 7710, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 11:
220 divided by 961 is 0 with a remainder of 220.
Record the quotient 0 as the next digit in the result. 
Result so far: 62724.98
Deduct 0 from 220 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 12:
If we divide 2200 by 961, we get 2 and a remainder of 278.
Use 2 as the next digit of our solution. 
Result so far: 62724.9802
The remainder is 278 after subtracting 1922 from 2200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Let's proceed to step 13:
When dividing 2780 by 961, we get 2 with a remainder of 858.
Write down 2 as next digit of the result. 
Result so far: 62724.98022
If we take 1922 away from 2780, we end up with 858.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8580, and continue the process.

The final result is 62724.98022 with a remainder of 0.000858.