Let's divide 60991377 by 3
We're looking to find how many times 3 goes into 60991377.

Let's proceed to step 1:
3 goes into 6 2 times with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 6 from 6 to get 0.
Grab the next digit (0) from the dividend, add it to 0, then carry on: 0 / 3

Step 2:
When dividing 0 by 3, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Subtract 0 from 0 to get 0.
Append the next digit (9) from the dividend to 0 and continue with: 9 / 3

Step 3:
3 goes into 9 3 times with a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 203.0
The remainder is 0 after subtracting 9 from 9.
Fetch the next digit (9) from the dividend, attach it to 0 and continue: 9 / 3

Advancing to step 4:
3 can be fit into 9 3 times, resulting in a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 2033.0
Deduct 9 from 9 and we're left with 0.
Fetch the next digit (1) from the dividend, attach it to 0 and continue: 1 / 3

Going ahead to step 5:
If we divide 1 by 3, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 20330.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 3

Moving on to step 6:
If we divide 13 by 3, we get 4 and a remainder of 1.
Use 4 as the next digit of our solution. 
Result so far: 203304.0
The remainder is 1 after subtracting 12 from 13.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 3

Step 7:
The number 3 fits into 17 5 times, leaving a remainder of 2.
Put 5 as the next digit of the answer. 
Result so far: 2033045.0
If we take 15 away from 17, we end up with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 3

Moving on to step 8:
If we divide 27 by 3, we get 9 and a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 20330459.0
The remainder is 0 after subtracting 27 from 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
3 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 20330459.0
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
The number 3 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20330459.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 20330459.0 with a balance of 0.0.