We look at the division of 60438267 by 249 
We want to figure out the number of times 60438267 can be divided by 249.

Let's proceed to step 1:
The number 249 fits into 6 0 times, leaving a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 249

Advancing to step 2:
60 divided by 249 is 0 with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 60 after subtracting 0 from 60.
Fetch the next digit (4) from the dividend, attach it to 60 and continue: 604 / 249

Advancing to step 3:
The number 249 fits into 604 2 times, leaving a remainder of 106.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 498 away from 604, we end up with 106.
Include the next digit (3) from the dividend after 106, then repeat: 1063 / 249

Let's proceed to step 4:
If we divide 1063 by 249, we get 4 and a remainder of 67.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Subtracting 996 from 1063 leaves us with 67.
Append the next digit (8) from the dividend to 67 and continue with: 678 / 249

Step 5:
249 can be fit into 678 2 times, resulting in a remainder of 180.
Use 2 as the next digit of our solution. 
Result so far: 242.0
Subtract 498 from 678 to get 180.
Take the next digit (2) from the dividend and append it to 180, then repeat: 1802 / 249

Moving on to step 6:
249 can be fit into 1802 7 times, resulting in a remainder of 59.
Put 7 as the next digit of the answer. 
Result so far: 2427.0
If we take 1743 away from 1802, we end up with 59.
Take the next digit (6) from the dividend and append it to 59, then repeat: 596 / 249

Moving on to step 7:
249 can be fit into 596 2 times, resulting in a remainder of 98.
The number 2 becomes the next digit in our result. 
Result so far: 24272.0
Subtracting 498 from 596 leaves us with 98.
Include the next digit (7) from the dividend after 98, then repeat: 987 / 249

Step 8:
249 can be fit into 987 3 times, resulting in a remainder of 240.
Record the quotient 3 as the next digit in the result. 
Result so far: 242723.0
Subtracting 747 from 987 leaves us with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Going ahead to step 9:
249 goes into 2400 9 times with a remainder of 159.
Put 9 as the next digit of the answer. 
Result so far: 242723.9
If we take 2241 away from 2400, we end up with 159.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1590, and continue the process.

Advancing to step 10:
When dividing 1590 by 249, we get 6 with a remainder of 96.
Put 6 as the next digit of the answer. 
Result so far: 242723.96
Subtracting 1494 from 1590 leaves us with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

On to step 11:
249 can be fit into 960 3 times, resulting in a remainder of 213.
Put 3 as the next digit of the answer. 
Result so far: 242723.963
Subtracting 747 from 960 leaves us with 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

Step 12:
2130 divided by 249 is 8 with a remainder of 138.
The next digit of our result is 8. 
Result so far: 242723.9638
The remainder is 138 after subtracting 1992 from 2130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Step 13:
When dividing 1380 by 249, we get 5 with a remainder of 135.
Put 5 as the next digit of the answer. 
Result so far: 242723.96385
Subtract 1245 from 1380 to get 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Moving on to step 14:
249 goes into 1350 5 times with a remainder of 105.
The next digit of our result is 5. 
Result so far: 242723.963855
If we take 1245 away from 1350, we end up with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

After the division, we end up with 242723.963855 and a remainder of 1.05e-05.