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\begin{array}{l}\phantom{60)}\phantom{1}\\60\overline{)940}\\\end{array}
Use the 1^{st} digit 9 from dividend 940
\begin{array}{l}\phantom{60)}0\phantom{2}\\60\overline{)940}\\\end{array}
Since 9 is less than 60, use the next digit 4 from dividend 940 and add 0 to the quotient
\begin{array}{l}\phantom{60)}0\phantom{3}\\60\overline{)940}\\\end{array}
Use the 2^{nd} digit 4 from dividend 940
\begin{array}{l}\phantom{60)}01\phantom{4}\\60\overline{)940}\\\phantom{60)}\underline{\phantom{}60\phantom{9}}\\\phantom{60)}34\\\end{array}
Find closest multiple of 60 to 94. We see that 1 \times 60 = 60 is the nearest. Now subtract 60 from 94 to get reminder 34. Add 1 to quotient.
\begin{array}{l}\phantom{60)}01\phantom{5}\\60\overline{)940}\\\phantom{60)}\underline{\phantom{}60\phantom{9}}\\\phantom{60)}340\\\end{array}
Use the 3^{rd} digit 0 from dividend 940
\begin{array}{l}\phantom{60)}015\phantom{6}\\60\overline{)940}\\\phantom{60)}\underline{\phantom{}60\phantom{9}}\\\phantom{60)}340\\\phantom{60)}\underline{\phantom{}300\phantom{}}\\\phantom{60)9}40\\\end{array}
Find closest multiple of 60 to 340. We see that 5 \times 60 = 300 is the nearest. Now subtract 300 from 340 to get reminder 40. Add 5 to quotient.
\text{Quotient: }15 \text{Reminder: }40
Since 40 is less than 60, stop the division. The reminder is 40. The topmost line 015 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 15.