We look at the division of 60645261 by 348 
Let's see how many times 348 fits into 60645261.

Step 1:
348 can be fit into 6 0 times, resulting in a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 348

Let's proceed to step 2:
348 can be fit into 60 0 times, resulting in a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 60 leaves us with 60.
Include the next digit (6) from the dividend after 60, then repeat: 606 / 348

On to step 3:
606 divided by 348 is 1 with a remainder of 258.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 348 away from 606, we end up with 258.
Append the next digit (4) from the dividend to 258 and continue with: 2584 / 348

Let's proceed to step 4:
348 can be fit into 2584 7 times, resulting in a remainder of 148.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Subtract 2436 from 2584 to get 148.
Grab the next digit (5) from the dividend, add it to 148, then carry on: 1485 / 348

Advancing to step 5:
The number 348 fits into 1485 4 times, leaving a remainder of 93.
Use 4 as the next digit of our solution. 
Result so far: 174.0
Deduct 1392 from 1485 and we're left with 93.
Include the next digit (2) from the dividend after 93, then repeat: 932 / 348

Step 6:
The number 348 fits into 932 2 times, leaving a remainder of 236.
The next digit of our result is 2. 
Result so far: 1742.0
If we subtract 696 from 932, we get 236.
Bring next digit (6) of the dividend behind the 236 and repeat the process: 2366 / 348

Advancing to step 7:
When dividing 2366 by 348, we get 6 with a remainder of 278.
The number 6 becomes the next digit in our result. 
Result so far: 17426.0
If we subtract 2088 from 2366, we get 278.
Append the next digit (1) from the dividend to 278 and continue with: 2781 / 348

Advancing to step 8:
The number 348 fits into 2781 7 times, leaving a remainder of 345.
The next digit of our result is 7. 
Result so far: 174267.0
Subtracting 2436 from 2781 leaves us with 345.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3450, and continue the process.

On to step 9:
If we divide 3450 by 348, we get 9 and a remainder of 318.
The number 9 becomes the next digit in our result. 
Result so far: 174267.9
Deduct 3132 from 3450 and we're left with 318.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3180, and continue the process.

Step 10:
When dividing 3180 by 348, we get 9 with a remainder of 48.
Use 9 as the next digit of our solution. 
Result so far: 174267.99
Subtract 3132 from 3180 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

In conclusion, the division gives 174267.99 with a balance of 0.048.