We look at the division of 60557523 by 516 
We're looking to find how many times 516 goes into 60557523.

Step 1:
When dividing 6 by 516, we get 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 516

Going ahead to step 2:
When dividing 60 by 516, we get 0 with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 60 and we're left with 60.
Include the next digit (5) from the dividend after 60, then repeat: 605 / 516

Let's proceed to step 3:
605 divided by 516 is 1 with a remainder of 89.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 516 from 605, we get 89.
Include the next digit (5) from the dividend after 89, then repeat: 895 / 516

Moving on to step 4:
516 goes into 895 1 times with a remainder of 379.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Subtracting 516 from 895 leaves us with 379.
Append the next digit (7) from the dividend to 379 and continue with: 3797 / 516

On to step 5:
The number 516 fits into 3797 7 times, leaving a remainder of 185.
Use 7 as the next digit of our solution. 
Result so far: 117.0
Subtract 3612 from 3797 to get 185.
Grab the next digit (5) from the dividend, add it to 185, then carry on: 1855 / 516

Step 6:
1855 divided by 516 is 3 with a remainder of 307.
The next digit of our result is 3. 
Result so far: 1173.0
If we subtract 1548 from 1855, we get 307.
Bring next digit (2) of the dividend behind the 307 and repeat the process: 3072 / 516

Moving on to step 7:
516 goes into 3072 5 times with a remainder of 492.
Record the quotient 5 as the next digit in the result. 
Result so far: 11735.0
If we subtract 2580 from 3072, we get 492.
Include the next digit (3) from the dividend after 492, then repeat: 4923 / 516

Step 8:
The number 516 fits into 4923 9 times, leaving a remainder of 279.
The next digit of our result is 9. 
Result so far: 117359.0
If we subtract 4644 from 4923, we get 279.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2790, and continue the process.

On to step 9:
2790 divided by 516 is 5 with a remainder of 210.
Use 5 as the next digit of our solution. 
Result so far: 117359.5
If we take 2580 away from 2790, we end up with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Advancing to step 10:
When dividing 2100 by 516, we get 4 with a remainder of 36.
Put 4 as the next digit of the answer. 
Result so far: 117359.54
If we take 2064 away from 2100, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 11:
The number 516 fits into 360 0 times, leaving a remainder of 360.
Write down 0 as next digit of the result. 
Result so far: 117359.54
Subtract 0 from 360 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Advancing to step 12:
The number 516 fits into 3600 6 times, leaving a remainder of 504.
The next digit of our result is 6. 
Result so far: 117359.5406
If we take 3096 away from 3600, we end up with 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

Going ahead to step 13:
5040 divided by 516 is 9 with a remainder of 396.
Use 9 as the next digit of our solution. 
Result so far: 117359.54069
Subtracting 4644 from 5040 leaves us with 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

On to step 14:
516 can be fit into 3960 7 times, resulting in a remainder of 348.
Record the quotient 7 as the next digit in the result. 
Result so far: 117359.540697
Deduct 3612 from 3960 and we're left with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Advancing to step 15:
The number 516 fits into 3480 6 times, leaving a remainder of 384.
Write down 6 as next digit of the result. 
Result so far: 117359.5406976
Subtracting 3096 from 3480 leaves us with 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Let's proceed to step 16:
516 can be fit into 3840 7 times, resulting in a remainder of 228.
The number 7 becomes the next digit in our result. 
Result so far: 117359.54069767
The remainder is 228 after subtracting 3612 from 3840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

The final outcome is 117359.54069767, with a leftover of 2.28e-07.