851480 ÷ 60 
The aim is to understand the frequency of 60 in 851480.

On to step 1:
8 divided by 60 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 60

Advancing to step 2:
The number 60 fits into 85 1 times, leaving a remainder of 25.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 60 from 85 and we're left with 25.
Include the next digit (1) from the dividend after 25, then repeat: 251 / 60

Let's proceed to step 3:
When dividing 251 by 60, we get 4 with a remainder of 11.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
If we subtract 240 from 251, we get 11.
Append the next digit (4) from the dividend to 11 and continue with: 114 / 60

Moving on to step 4:
When dividing 114 by 60, we get 1 with a remainder of 54.
Use 1 as the next digit of our solution. 
Result so far: 141.0
The remainder is 54 after subtracting 60 from 114.
Fetch the next digit (8) from the dividend, attach it to 54 and continue: 548 / 60

Step 5:
If we divide 548 by 60, we get 9 and a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 1419.0
If we take 540 away from 548, we end up with 8.
Fetch the next digit (0) from the dividend, attach it to 8 and continue: 80 / 60

Step 6:
80 divided by 60 is 1 with a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 14191.0
Subtract 60 from 80 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.

Step 7:
If we divide 200 by 60, we get 3 and a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 14191.3
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.

Let's proceed to step 8:
When dividing 200 by 60, we get 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 14191.33
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.

Our division results in 14191.33 with a remaining 0.02.