We're dividing 32481 by 60 
Let's see how many times 60 fits into 32481.

Moving on to step 1:
The number 60 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 60

Going ahead to step 2:
32 divided by 60 is 0 with a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Bring next digit (4) of the dividend behind the 32 and repeat the process: 324 / 60

Moving on to step 3:
When dividing 324 by 60, we get 5 with a remainder of 24.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtracting 300 from 324 leaves us with 24.
Include the next digit (8) from the dividend after 24, then repeat: 248 / 60

On to step 4:
When dividing 248 by 60, we get 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 54.0
Deduct 240 from 248 and we're left with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 60

Advancing to step 5:
If we divide 81 by 60, we get 1 and a remainder of 21.
The number 1 becomes the next digit in our result. 
Result so far: 541.0
If we subtract 60 from 81, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 6:
210 divided by 60 is 3 with a remainder of 30.
Put 3 as the next digit of the answer. 
Result so far: 541.3
The remainder is 30 after subtracting 180 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 7:
If we divide 300 by 60, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 541.35
Subtracting 300 from 300 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.

Going ahead to step 8:
The number 60 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 541.35
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.

On to step 9:
When dividing 0 by 60, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 541.35
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 541.35 with a remainder of 0.0.