320540 ÷ 60 
Let's see how many times 60 fits into 320540.

Let's proceed to step 1:
When dividing 3 by 60, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 60

Moving on to step 2:
60 goes into 32 0 times with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Include the next digit (0) from the dividend after 32, then repeat: 320 / 60

Let's proceed to step 3:
60 goes into 320 5 times with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtracting 300 from 320 leaves us with 20.
Grab the next digit (5) from the dividend, add it to 20, then carry on: 205 / 60

Going ahead to step 4:
If we divide 205 by 60, we get 3 and a remainder of 25.
The next digit of our result is 3. 
Result so far: 53.0
If we subtract 180 from 205, we get 25.
Append the next digit (4) from the dividend to 25 and continue with: 254 / 60

On to step 5:
60 can be fit into 254 4 times, resulting in a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 534.0
If we take 240 away from 254, we end up with 14.
Fetch the next digit (0) from the dividend, attach it to 14 and continue: 140 / 60

Step 6:
60 goes into 140 2 times with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 5342.0
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 7:
The number 60 fits into 200 3 times, leaving a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 5342.3
Subtract 180 from 200 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
60 can be fit into 200 3 times, resulting in a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 5342.33
Deduct 180 from 200 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 5342.33 with a remainder of 0.02.