260542 ÷ 60 
We want to figure out the number of times 260542 can be divided by 60.

Step 1:
When dividing 2 by 60, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 60

Let's proceed to step 2:
When dividing 26 by 60, we get 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Include the next digit (0) from the dividend after 26, then repeat: 260 / 60

Step 3:
260 divided by 60 is 4 with a remainder of 20.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 240 from 260 to get 20.
Take the next digit (5) from the dividend and append it to 20, then repeat: 205 / 60

Step 4:
60 can be fit into 205 3 times, resulting in a remainder of 25.
The next digit of our result is 3. 
Result so far: 43.0
Deduct 180 from 205 and we're left with 25.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 60

Advancing to step 5:
60 can be fit into 254 4 times, resulting in a remainder of 14.
The next digit of our result is 4. 
Result so far: 434.0
Deduct 240 from 254 and we're left with 14.
Grab the next digit (2) from the dividend, add it to 14, then carry on: 142 / 60

Step 6:
60 goes into 142 2 times with a remainder of 22.
The next digit of our result is 2. 
Result so far: 4342.0
Deduct 120 from 142 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
220 divided by 60 is 3 with a remainder of 40.
The number 3 becomes the next digit in our result. 
Result so far: 4342.3
If we take 180 away from 220, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 8:
400 divided by 60 is 6 with a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 4342.36
If we subtract 360 from 400, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 9:
60 goes into 400 6 times with a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 4342.366
If we take 360 away from 400, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 4342.366 with a remainder of 0.004.