60539 ÷ 3 = 20179 R2
Alright, let's work through the division of 60539 by 3 step by step.

Step 1:
3 goes into 6 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 6 from 6 to get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 3

Step 2:
3 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of of the result. 
Result so far: 20
Subtract 0 from 0 to get 0.
Bring next digit (5) of the dividend behind the 0 and repeat the process: 5 / 3

Step 3:
3 goes into 5 1 times with a remainder of 2.
Write down 1 as next digit of of the result. 
Result so far: 201
Subtract 3 from 5 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 3

Step 4:
3 goes into 23 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 2017
Subtract 21 from 23 to get 2.
Bring next digit (9) of the dividend behind the 2 and repeat the process: 29 / 3

Step 5:
3 goes into 29 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 20179
Subtract 27 from 29 to get 2.

The final result is 20179 with a remainder of 2.