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\begin{array}{l}\phantom{60)}\phantom{1}\\60\overline{)1440}\\\end{array}
Use the 1^{st} digit 1 from dividend 1440
\begin{array}{l}\phantom{60)}0\phantom{2}\\60\overline{)1440}\\\end{array}
Since 1 is less than 60, use the next digit 4 from dividend 1440 and add 0 to the quotient
\begin{array}{l}\phantom{60)}0\phantom{3}\\60\overline{)1440}\\\end{array}
Use the 2^{nd} digit 4 from dividend 1440
\begin{array}{l}\phantom{60)}00\phantom{4}\\60\overline{)1440}\\\end{array}
Since 14 is less than 60, use the next digit 4 from dividend 1440 and add 0 to the quotient
\begin{array}{l}\phantom{60)}00\phantom{5}\\60\overline{)1440}\\\end{array}
Use the 3^{rd} digit 4 from dividend 1440
\begin{array}{l}\phantom{60)}002\phantom{6}\\60\overline{)1440}\\\phantom{60)}\underline{\phantom{}120\phantom{9}}\\\phantom{60)9}24\\\end{array}
Find closest multiple of 60 to 144. We see that 2 \times 60 = 120 is the nearest. Now subtract 120 from 144 to get reminder 24. Add 2 to quotient.
\begin{array}{l}\phantom{60)}002\phantom{7}\\60\overline{)1440}\\\phantom{60)}\underline{\phantom{}120\phantom{9}}\\\phantom{60)9}240\\\end{array}
Use the 4^{th} digit 0 from dividend 1440
\begin{array}{l}\phantom{60)}0024\phantom{8}\\60\overline{)1440}\\\phantom{60)}\underline{\phantom{}120\phantom{9}}\\\phantom{60)9}240\\\phantom{60)}\underline{\phantom{9}240\phantom{}}\\\phantom{60)9999}0\\\end{array}
Find closest multiple of 60 to 240. We see that 4 \times 60 = 240 is the nearest. Now subtract 240 from 240 to get reminder 0. Add 4 to quotient.
\text{Quotient: }24 \text{Reminder: }0
Since 0 is less than 60, stop the division. The reminder is 0. The topmost line 0024 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 24.