82923226 ÷ 60 
The aim is to understand the frequency of 60 in 82923226.

Step 1:
If we divide 8 by 60, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 60

Moving on to step 2:
When dividing 82 by 60, we get 1 with a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 60 from 82 and we're left with 22.
Bring next digit (9) of the dividend behind the 22 and repeat the process: 229 / 60

On to step 3:
229 divided by 60 is 3 with a remainder of 49.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we take 180 away from 229, we end up with 49.
Bring next digit (2) of the dividend behind the 49 and repeat the process: 492 / 60

Moving on to step 4:
If we divide 492 by 60, we get 8 and a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 138.0
Subtract 480 from 492 to get 12.
Take the next digit (3) from the dividend and append it to 12, then repeat: 123 / 60

Going ahead to step 5:
123 divided by 60 is 2 with a remainder of 3.
Use 2 as the next digit of our solution. 
Result so far: 1382.0
Subtracting 120 from 123 leaves us with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 60

Step 6:
32 divided by 60 is 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 13820.0
Subtracting 0 from 32 leaves us with 32.
Bring next digit (2) of the dividend behind the 32 and repeat the process: 322 / 60

Step 7:
The number 60 fits into 322 5 times, leaving a remainder of 22.
The next digit of our result is 5. 
Result so far: 138205.0
The remainder is 22 after subtracting 300 from 322.
Grab the next digit (6) from the dividend, add it to 22, then carry on: 226 / 60

Let's proceed to step 8:
60 goes into 226 3 times with a remainder of 46.
Put 3 as the next digit of the answer. 
Result so far: 1382053.0
Subtract 180 from 226 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 9:
If we divide 460 by 60, we get 7 and a remainder of 40.
Write down 7 as next digit of the result. 
Result so far: 1382053.7
Subtracting 420 from 460 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 10:
400 divided by 60 is 6 with a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 1382053.76
Subtract 360 from 400 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 11:
The number 60 fits into 400 6 times, leaving a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 1382053.766
Deduct 360 from 400 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 1382053.766 with a balance of 0.004.