Break 20 into 10 × 2 so you can divide step by step.

• 60 ÷ 20 = 60 ÷ 10 ÷ 2
• 60 ÷ 10 = 6
• 6 ÷ 2 = 3

Final Answer: 60 ÷ 10 ÷ 2 = 3