We're dividing 318617 by 60 
The aim is to understand the frequency of 60 in 318617.

Going ahead to step 1:
60 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 60

Advancing to step 2:
When dividing 31 by 60, we get 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Include the next digit (8) from the dividend after 31, then repeat: 318 / 60

Let's proceed to step 3:
The number 60 fits into 318 5 times, leaving a remainder of 18.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 300 from 318, we get 18.
Bring next digit (6) of the dividend behind the 18 and repeat the process: 186 / 60

Let's proceed to step 4:
If we divide 186 by 60, we get 3 and a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 53.0
Subtract 180 from 186 to get 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 60

Moving on to step 5:
If we divide 61 by 60, we get 1 and a remainder of 1.
Use 1 as the next digit of our solution. 
Result so far: 531.0
The remainder is 1 after subtracting 60 from 61.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 60

Going ahead to step 6:
If we divide 17 by 60, we get 0 and a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 5310.0
The remainder is 17 after subtracting 0 from 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 7:
The number 60 fits into 170 2 times, leaving a remainder of 50.
The number 2 becomes the next digit in our result. 
Result so far: 5310.2
Subtract 120 from 170 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.

On to step 8:
500 divided by 60 is 8 with a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 5310.28
If we subtract 480 from 500, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
If we divide 200 by 60, we get 3 and a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 5310.283
The remainder is 20 after subtracting 180 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
200 divided by 60 is 3 with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 5310.2833
Subtract 180 from 200 to get 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 5310.2833 with a remainder of 0.0002.