Let's divide 320227 by 60
We want to figure out the number of times 320227 can be divided by 60.

On to step 1:
The number 60 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 60

On to step 2:
32 divided by 60 is 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Include the next digit (0) from the dividend after 32, then repeat: 320 / 60

On to step 3:
When dividing 320 by 60, we get 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 5.0
The remainder is 20 after subtracting 300 from 320.
Include the next digit (2) from the dividend after 20, then repeat: 202 / 60

Going ahead to step 4:
60 can be fit into 202 3 times, resulting in a remainder of 22.
The next digit of our result is 3. 
Result so far: 53.0
Deduct 180 from 202 and we're left with 22.
Include the next digit (2) from the dividend after 22, then repeat: 222 / 60

Let's proceed to step 5:
The number 60 fits into 222 3 times, leaving a remainder of 42.
Use 3 as the next digit of our solution. 
Result so far: 533.0
Subtracting 180 from 222 leaves us with 42.
Bring next digit (7) of the dividend behind the 42 and repeat the process: 427 / 60

Let's proceed to step 6:
If we divide 427 by 60, we get 7 and a remainder of 7.
The next digit of our result is 7. 
Result so far: 5337.0
Deduct 420 from 427 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 7:
If we divide 70 by 60, we get 1 and a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 5337.1
Deduct 60 from 70 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
When dividing 100 by 60, we get 1 with a remainder of 40.
The next digit of our result is 1. 
Result so far: 5337.11
Subtract 60 from 100 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 5337.11 with a remainder of 0.04.