We look at the division of 83540 by 60 
Let's see how many times 60 fits into 83540.

Moving on to step 1:
60 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (3) from the dividend to 8 and continue with: 83 / 60

Advancing to step 2:
If we divide 83 by 60, we get 1 and a remainder of 23.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 60 from 83 and we're left with 23.
Take the next digit (5) from the dividend and append it to 23, then repeat: 235 / 60

Let's proceed to step 3:
If we divide 235 by 60, we get 3 and a remainder of 55.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Deduct 180 from 235 and we're left with 55.
Fetch the next digit (4) from the dividend, attach it to 55 and continue: 554 / 60

Let's proceed to step 4:
When dividing 554 by 60, we get 9 with a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 139.0
The remainder is 14 after subtracting 540 from 554.
Grab the next digit (0) from the dividend, add it to 14, then carry on: 140 / 60

Moving on to step 5:
The number 60 fits into 140 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 1392.0
Subtracting 120 from 140 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 6:
60 can be fit into 200 3 times, resulting in a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 1392.3
If we subtract 180 from 200, 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.

Step 7:
60 goes into 200 3 times with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 1392.33
The remainder is 20 after subtracting 180 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 1392.33 with a remainder of 0.02.