326206 divided by 60 
We want to figure out the number of times 326206 can be divided by 60.

Step 1:
60 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 60

Advancing to step 2:
When dividing 32 by 60, we get 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Grab the next digit (6) from the dividend, add it to 32, then carry on: 326 / 60

On to step 3:
326 divided by 60 is 5 with a remainder of 26.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtract 300 from 326 to get 26.
Include the next digit (2) from the dividend after 26, then repeat: 262 / 60

Going ahead to step 4:
When dividing 262 by 60, we get 4 with a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 54.0
If we take 240 away from 262, we end up with 22.
Bring next digit (0) of the dividend behind the 22 and repeat the process: 220 / 60

Going ahead to step 5:
If we divide 220 by 60, we get 3 and a remainder of 40.
The number 3 becomes the next digit in our result. 
Result so far: 543.0
If we subtract 180 from 220, we get 40.
Include the next digit (6) from the dividend after 40, then repeat: 406 / 60

On to step 6:
When dividing 406 by 60, we get 6 with a remainder of 46.
Record the quotient 6 as the next digit in the result. 
Result so far: 5436.0
If we take 360 away from 406, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 7:
The number 60 fits into 460 7 times, leaving a remainder of 40.
The number 7 becomes the next digit in our result. 
Result so far: 5436.7
Subtract 420 from 460 to 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 8:
When dividing 400 by 60, we get 6 with a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 5436.76
Deduct 360 from 400 and we're left 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.

Step 9:
When dividing 400 by 60, we get 6 with a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 5436.766
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 outcome is 5436.766, with a leftover of 0.004.