We're dividing 325475 by 60 
The aim is to understand the frequency of 60 in 325475.

Going ahead to step 1:
60 goes into 3 0 times with 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 (2) from the dividend after 3, then repeat: 32 / 60

Moving on to step 2:
If we divide 32 by 60, we get 0 and a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Fetch the next digit (5) from the dividend, attach it to 32 and continue: 325 / 60

Step 3:
When dividing 325 by 60, we get 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtracting 300 from 325 leaves us with 25.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 60

Step 4:
The number 60 fits into 254 4 times, leaving a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 54.0
Deduct 240 from 254 and we're left with 14.
Grab the next digit (7) from the dividend, add it to 14, then carry on: 147 / 60

Moving on to step 5:
60 goes into 147 2 times with a remainder of 27.
Write down 2 as next digit of the result. 
Result so far: 542.0
Deduct 120 from 147 and we're left with 27.
Grab the next digit (5) from the dividend, add it to 27, then carry on: 275 / 60

Step 6:
60 can be fit into 275 4 times, resulting in a remainder of 35.
Put 4 as the next digit of the answer. 
Result so far: 5424.0
Subtract 240 from 275 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 7:
When dividing 350 by 60, we get 5 with a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 5424.5
Subtracting 300 from 350 leaves us with 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:
60 goes into 500 8 times with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 5424.58
Subtracting 480 from 500 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.

On to step 9:
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: 5424.583
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.

Moving on to step 10:
If we divide 200 by 60, we get 3 and a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 5424.5833
If we take 180 away from 200, we end up 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.

In conclusion, the division gives 5424.5833 with a balance of 0.0002.