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\begin{array}{l}\phantom{14)}\phantom{1}\\14\overline{)60}\\\end{array}
Use the 1^{st} digit 6 from dividend 60
\begin{array}{l}\phantom{14)}0\phantom{2}\\14\overline{)60}\\\end{array}
Since 6 is less than 14, use the next digit 0 from dividend 60 and add 0 to the quotient
\begin{array}{l}\phantom{14)}0\phantom{3}\\14\overline{)60}\\\end{array}
Use the 2^{nd} digit 0 from dividend 60
\begin{array}{l}\phantom{14)}04\phantom{4}\\14\overline{)60}\\\phantom{14)}\underline{\phantom{}56\phantom{}}\\\phantom{14)9}4\\\end{array}
Find closest multiple of 14 to 60. We see that 4 \times 14 = 56 is the nearest. Now subtract 56 from 60 to get reminder 4. Add 4 to quotient.
\text{Quotient: }4 \text{Reminder: }4
Since 4 is less than 14, stop the division. The reminder is 4. The topmost line 04 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 4.