We're dividing 312776 by 60 
The aim is to understand the frequency of 60 in 312776.

Step 1:
The number 60 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 60

Advancing to step 2:
The number 60 fits into 31 0 times, leaving a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 60

Going ahead to step 3:
60 can be fit into 312 5 times, resulting in a remainder of 12.
The next digit of our result is 5. 
Result so far: 5.0
Deduct 300 from 312 and we're left with 12.
Take the next digit (7) from the dividend and append it to 12, then repeat: 127 / 60

On to step 4:
60 can be fit into 127 2 times, resulting in a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 52.0
Subtract 120 from 127 to get 7.
Take the next digit (7) from the dividend and append it to 7, then repeat: 77 / 60

Let's proceed to step 5:
60 goes into 77 1 times with a remainder of 17.
Put 1 as the next digit of the answer. 
Result so far: 521.0
If we subtract 60 from 77, we get 17.
Bring next digit (6) of the dividend behind the 17 and repeat the process: 176 / 60

Step 6:
If we divide 176 by 60, we get 2 and a remainder of 56.
Put 2 as the next digit of the answer. 
Result so far: 5212.0
Subtract 120 from 176 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 7:
60 goes into 560 9 times with a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 5212.9
If we take 540 away from 560, 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.

Advancing to step 8:
If we divide 200 by 60, we get 3 and a remainder of 20.
The next digit of our result is 3. 
Result so far: 5212.93
If we subtract 180 from 200, 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.

Moving on to step 9:
The number 60 fits into 200 3 times, leaving a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 5212.933
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.

The final result is 5212.933 with a remainder of 0.002.