Let's divide 978731 by 60
The aim is to understand the frequency of 60 in 978731.

Moving on to step 1:
If we divide 9 by 60, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 60

On to step 2:
If we divide 97 by 60, we get 1 and a remainder of 37.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 60 from 97, we get 37.
Grab the next digit (8) from the dividend, add it to 37, then carry on: 378 / 60

Step 3:
60 goes into 378 6 times with a remainder of 18.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Subtracting 360 from 378 leaves us with 18.
Bring next digit (7) of the dividend behind the 18 and repeat the process: 187 / 60

Let's proceed to step 4:
The number 60 fits into 187 3 times, leaving a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 163.0
The remainder is 7 after subtracting 180 from 187.
Fetch the next digit (3) from the dividend, attach it to 7 and continue: 73 / 60

Moving on to step 5:
60 goes into 73 1 times with a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 1631.0
Subtracting 60 from 73 leaves us with 13.
Bring next digit (1) of the dividend behind the 13 and repeat the process: 131 / 60

Advancing to step 6:
60 goes into 131 2 times with a remainder of 11.
The number 2 becomes the next digit in our result. 
Result so far: 16312.0
Subtracting 120 from 131 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
When dividing 110 by 60, we get 1 with a remainder of 50.
The number 1 becomes the next digit in our result. 
Result so far: 16312.1
Subtract 60 from 110 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 8:
60 can be fit into 500 8 times, resulting in a remainder of 20.
The next digit of our result is 8. 
Result so far: 16312.18
The remainder is 20 after subtracting 480 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
60 can be fit into 200 3 times, resulting in a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 16312.183
Subtracting 180 from 200 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 10:
The number 60 fits into 200 3 times, leaving a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 16312.1833
Deduct 180 from 200 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 16312.1833 with a remainder of 0.0002.