We look at the division of 617861 by 60 
The aim is to understand the frequency of 60 in 617861.

Moving on to step 1:
The number 60 fits into 6 0 times, leaving a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 60

Advancing to step 2:
When dividing 61 by 60, we get 1 with a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 60 away from 61, we end up with 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 60

On to step 3:
60 goes into 17 0 times with a remainder of 17.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Subtracting 0 from 17 leaves us with 17.
Append the next digit (8) from the dividend to 17 and continue with: 178 / 60

Advancing to step 4:
The number 60 fits into 178 2 times, leaving a remainder of 58.
Put 2 as the next digit of the answer. 
Result so far: 102.0
Deduct 120 from 178 and we're left with 58.
Fetch the next digit (6) from the dividend, attach it to 58 and continue: 586 / 60

Step 5:
586 divided by 60 is 9 with a remainder of 46.
Use 9 as the next digit of our solution. 
Result so far: 1029.0
If we take 540 away from 586, we end up with 46.
Append the next digit (1) from the dividend to 46 and continue with: 461 / 60

Step 6:
60 goes into 461 7 times with a remainder of 41.
The number 7 becomes the next digit in our result. 
Result so far: 10297.0
The remainder is 41 after subtracting 420 from 461.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Going ahead to step 7:
410 divided by 60 is 6 with a remainder of 50.
The next digit of our result is 6. 
Result so far: 10297.6
Deduct 360 from 410 and we're left 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.

Going ahead to step 8:
If we divide 500 by 60, we get 8 and a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 10297.68
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.

Going ahead to step 9:
When dividing 200 by 60, we get 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 10297.683
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.

Going ahead to step 10:
When dividing 200 by 60, we get 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 10297.6833
Subtracting 180 from 200 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.

In conclusion, the division gives 10297.6833 with a balance of 0.0002.