102771 ÷ 60 
Let's see how many times 60 fits into 102771.

Advancing to step 1:
1 divided by 60 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 60

Moving on to step 2:
If we divide 10 by 60, we get 0 and a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Fetch the next digit (2) from the dividend, attach it to 10 and continue: 102 / 60

Let's proceed to step 3:
If we divide 102 by 60, we get 1 and a remainder of 42.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 60 from 102, we get 42.
Take the next digit (7) from the dividend and append it to 42, then repeat: 427 / 60

Step 4:
When dividing 427 by 60, we get 7 with a remainder of 7.
Put 7 as the next digit of the answer. 
Result so far: 17.0
Subtract 420 from 427 to get 7.
Append the next digit (7) from the dividend to 7 and continue with: 77 / 60

Step 5:
If we divide 77 by 60, we get 1 and a remainder of 17.
Use 1 as the next digit of our solution. 
Result so far: 171.0
Deduct 60 from 77 and we're left with 17.
Include the next digit (1) from the dividend after 17, then repeat: 171 / 60

Moving on to step 6:
171 divided by 60 is 2 with a remainder of 51.
Put 2 as the next digit of the answer. 
Result so far: 1712.0
Deduct 120 from 171 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 7:
When dividing 510 by 60, we get 8 with a remainder of 30.
Put 8 as the next digit of the answer. 
Result so far: 1712.8
The remainder is 30 after subtracting 480 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
60 goes into 300 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1712.85
Deduct 300 from 300 and we're left 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 9:
0 divided by 60 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1712.85
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.

Let's proceed to step 10:
When dividing 0 by 60, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1712.85
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.

Our division results in 1712.85 with a remaining 0.0.