27549793 ÷ 60 
Our goal is to divide 27549793 by 60.

Going ahead to step 1:
If we divide 2 by 60, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 60

Moving on to step 2:
The number 60 fits into 27 0 times, leaving a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Grab the next digit (5) from the dividend, add it to 27, then carry on: 275 / 60

Going ahead to step 3:
60 goes into 275 4 times with a remainder of 35.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 240 from 275, we get 35.
Take the next digit (4) from the dividend and append it to 35, then repeat: 354 / 60

Let's proceed to step 4:
354 divided by 60 is 5 with a remainder of 54.
Put 5 as the next digit of the answer. 
Result so far: 45.0
The remainder is 54 after subtracting 300 from 354.
Bring next digit (9) of the dividend behind the 54 and repeat the process: 549 / 60

Let's proceed to step 5:
60 goes into 549 9 times with a remainder of 9.
Put 9 as the next digit of the answer. 
Result so far: 459.0
If we take 540 away from 549, we end up with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 60

Let's proceed to step 6:
97 divided by 60 is 1 with a remainder of 37.
Put 1 as the next digit of the answer. 
Result so far: 4591.0
Subtract 60 from 97 to get 37.
Include the next digit (9) from the dividend after 37, then repeat: 379 / 60

Step 7:
The number 60 fits into 379 6 times, leaving a remainder of 19.
Put 6 as the next digit of the answer. 
Result so far: 45916.0
If we take 360 away from 379, we end up with 19.
Bring next digit (3) of the dividend behind the 19 and repeat the process: 193 / 60

Going ahead to step 8:
60 can be fit into 193 3 times, resulting in a remainder of 13.
Put 3 as the next digit of the answer. 
Result so far: 459163.0
Subtracting 180 from 193 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 9:
The number 60 fits into 130 2 times, leaving a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 459163.2
Deduct 120 from 130 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
If we divide 100 by 60, we get 1 and a remainder of 40.
Write down 1 as next digit of the result. 
Result so far: 459163.21
The remainder is 40 after subtracting 60 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 11:
If we divide 400 by 60, we get 6 and a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 459163.216
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.

Moving on to step 12:
400 divided by 60 is 6 with a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 459163.2166
Subtract 360 from 400 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.

In conclusion, the division gives 459163.2166 with a balance of 0.0004.