60317972 ÷ 87 
We want to figure out the number of times 60317972 can be divided by 87.

Let's proceed to step 1:
When dividing 6 by 87, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 87

Advancing to step 2:
When dividing 60 by 87, we get 0 with a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 60, we get 60.
Include the next digit (3) from the dividend after 60, then repeat: 603 / 87

Let's proceed to step 3:
If we divide 603 by 87, we get 6 and a remainder of 81.
Put 6 as the next digit of the answer. 
Result so far: 6.0
The remainder is 81 after subtracting 522 from 603.
Fetch the next digit (1) from the dividend, attach it to 81 and continue: 811 / 87

Let's proceed to step 4:
If we divide 811 by 87, we get 9 and a remainder of 28.
Write down 9 as next digit of the result. 
Result so far: 69.0
If we take 783 away from 811, we end up with 28.
Bring next digit (7) of the dividend behind the 28 and repeat the process: 287 / 87

Let's proceed to step 5:
87 can be fit into 287 3 times, resulting in a remainder of 26.
Record the quotient 3 as the next digit in the result. 
Result so far: 693.0
Subtracting 261 from 287 leaves us with 26.
Fetch the next digit (9) from the dividend, attach it to 26 and continue: 269 / 87

Step 6:
When dividing 269 by 87, we get 3 with a remainder of 8.
The next digit of our result is 3. 
Result so far: 6933.0
Deduct 261 from 269 and we're left with 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 87

Advancing to step 7:
87 divided by 87 is 1 with a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 69331.0
If we subtract 87 from 87, we get 0.
Fetch the next digit (2) from the dividend, attach it to 0 and continue: 2 / 87

Let's proceed to step 8:
87 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 693310.0
If we subtract 0 from 2, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 9:
87 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 693310.0
If we subtract 0 from 20, we 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.

Going ahead to step 10:
If we divide 200 by 87, we get 2 and a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 693310.02
If we take 174 away from 200, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 11:
87 goes into 260 2 times with a remainder of 86.
The next digit of our result is 2. 
Result so far: 693310.022
Subtract 174 from 260 to get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Our division results in 693310.022 with a remaining 0.0086.