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.
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 $3$.
