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\begin{array}{l}\phantom{20)}\phantom{1}\\20\overline{)60}\\\end{array}
Use the 1^{st} digit 6 from dividend 60
\begin{array}{l}\phantom{20)}0\phantom{2}\\20\overline{)60}\\\end{array}
Since 6 is less than 20, use the next digit 0 from dividend 60 and add 0 to the quotient
\begin{array}{l}\phantom{20)}0\phantom{3}\\20\overline{)60}\\\end{array}
Use the 2^{nd} digit 0 from dividend 60
\begin{array}{l}\phantom{20)}03\phantom{4}\\20\overline{)60}\\\phantom{20)}\underline{\phantom{}60\phantom{}}\\\phantom{20)99}0\\\end{array}
Find closest multiple of 20 to 60. We see that 3 \times 20 = 60 is the nearest. Now subtract 60 from 60 to get reminder 0. Add 3 to quotient.
\text{Quotient: }3 \text{Reminder: }0
Since 0 is less than 20, stop the division. The reminder is 0. The topmost line 03 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 3.