We look at the division of 426792 by 60 
We want to divide 426792 by 60.

On to step 1:
60 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (2) from the dividend to 4 and continue with: 42 / 60

Advancing to step 2:
60 goes into 42 0 times with a remainder of 42.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 42, we end up with 42.
Include the next digit (6) from the dividend after 42, then repeat: 426 / 60

On to step 3:
60 goes into 426 7 times with a remainder of 6.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 420 from 426 and we're left with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 60

Moving on to step 4:
67 divided by 60 is 1 with a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 71.0
Deduct 60 from 67 and we're left with 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 60

Advancing to step 5:
60 can be fit into 79 1 times, resulting in a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 711.0
Deduct 60 from 79 and we're left with 19.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 60

Step 6:
When dividing 192 by 60, we get 3 with a remainder of 12.
Use 3 as the next digit of our solution. 
Result so far: 7113.0
Subtracting 180 from 192 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 7:
When dividing 120 by 60, we get 2 with a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 7113.2
If we take 120 away from 120, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
0 divided by 60 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7113.2
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
If we divide 0 by 60, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7113.2
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 7113.2 with a remainder of 0.0.