Break 60 into 10 × 6 so you can divide step by step.

• 1440 ÷ 60 = 1440 ÷ 10 ÷ 6
• 1440 ÷ 10 = 144
• 144 ÷ 6 = 24

Final Answer: 1440 ÷ 10 ÷ 6 = 24