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\begin{array}{l}\phantom{60)}\phantom{1}\\60\overline{)260}\\\end{array}
Use the 1^{st} digit 2 from dividend 260
\begin{array}{l}\phantom{60)}0\phantom{2}\\60\overline{)260}\\\end{array}
Since 2 is less than 60, use the next digit 6 from dividend 260 and add 0 to the quotient
\begin{array}{l}\phantom{60)}0\phantom{3}\\60\overline{)260}\\\end{array}
Use the 2^{nd} digit 6 from dividend 260
\begin{array}{l}\phantom{60)}00\phantom{4}\\60\overline{)260}\\\end{array}
Since 26 is less than 60, use the next digit 0 from dividend 260 and add 0 to the quotient
\begin{array}{l}\phantom{60)}00\phantom{5}\\60\overline{)260}\\\end{array}
Use the 3^{rd} digit 0 from dividend 260
\begin{array}{l}\phantom{60)}004\phantom{6}\\60\overline{)260}\\\phantom{60)}\underline{\phantom{}240\phantom{}}\\\phantom{60)9}20\\\end{array}
Find closest multiple of 60 to 260. We see that 4 \times 60 = 240 is the nearest. Now subtract 240 from 260 to get reminder 20. Add 4 to quotient.
\text{Quotient: }4 \text{Reminder: }20
Since 20 is less than 60, stop the division. The reminder is 20. The topmost line 004 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 4.