We look at the division of 32097 by 60 
We want to figure out the number of times 32097 can be divided by 60.

On to step 1:
3 divided by 60 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 60

Step 2:
60 goes into 32 0 times with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Take the next digit (0) from the dividend and append it to 32, then repeat: 320 / 60

Moving on to step 3:
320 divided by 60 is 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 20 after subtracting 300 from 320.
Fetch the next digit (9) from the dividend, attach it to 20 and continue: 209 / 60

Step 4:
When dividing 209 by 60, we get 3 with a remainder of 29.
Put 3 as the next digit of the answer. 
Result so far: 53.0
If we subtract 180 from 209, we get 29.
Grab the next digit (7) from the dividend, add it to 29, then carry on: 297 / 60

Step 5:
297 divided by 60 is 4 with a remainder of 57.
The next digit of our result is 4. 
Result so far: 534.0
The remainder is 57 after subtracting 240 from 297.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Let's proceed to step 6:
When dividing 570 by 60, we get 9 with a remainder of 30.
Put 9 as the next digit of the answer. 
Result so far: 534.9
If we take 540 away from 570, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 7:
60 goes into 300 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 534.95
Subtract 300 from 300 to get 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 8:
If we divide 0 by 60, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 534.95
Subtract 0 from 0 to get 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 9:
When dividing 0 by 60, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 534.95
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.

Our division results in 534.95 with a remaining 0.0.