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\begin{array}{l}\phantom{60)}\phantom{1}\\60\overline{)439}\\\end{array}
Use the 1^{st} digit 4 from dividend 439
\begin{array}{l}\phantom{60)}0\phantom{2}\\60\overline{)439}\\\end{array}
Since 4 is less than 60, use the next digit 3 from dividend 439 and add 0 to the quotient
\begin{array}{l}\phantom{60)}0\phantom{3}\\60\overline{)439}\\\end{array}
Use the 2^{nd} digit 3 from dividend 439
\begin{array}{l}\phantom{60)}00\phantom{4}\\60\overline{)439}\\\end{array}
Since 43 is less than 60, use the next digit 9 from dividend 439 and add 0 to the quotient
\begin{array}{l}\phantom{60)}00\phantom{5}\\60\overline{)439}\\\end{array}
Use the 3^{rd} digit 9 from dividend 439
\begin{array}{l}\phantom{60)}007\phantom{6}\\60\overline{)439}\\\phantom{60)}\underline{\phantom{}420\phantom{}}\\\phantom{60)9}19\\\end{array}
Find closest multiple of 60 to 439. We see that 7 \times 60 = 420 is the nearest. Now subtract 420 from 439 to get reminder 19. Add 7 to quotient.
\text{Quotient: }7 \text{Reminder: }19
Since 19 is less than 60, stop the division. The reminder is 19. The topmost line 007 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 7.