We look at the division of 96901 by 60 
The aim is to understand the frequency of 60 in 96901.

Advancing to step 1:
When dividing 9 by 60, we get 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 60

Going ahead to step 2:
60 can be fit into 96 1 times, resulting in a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 60 away from 96, we end up with 36.
Append the next digit (9) from the dividend to 36 and continue with: 369 / 60

Advancing to step 3:
When dividing 369 by 60, we get 6 with a remainder of 9.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
The remainder is 9 after subtracting 360 from 369.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 60

On to step 4:
60 can be fit into 90 1 times, resulting in a remainder of 30.
The next digit of our result is 1. 
Result so far: 161.0
Subtracting 60 from 90 leaves us with 30.
Append the next digit (1) from the dividend to 30 and continue with: 301 / 60

On to step 5:
60 goes into 301 5 times with a remainder of 1.
Write down 5 as next digit of the result. 
Result so far: 1615.0
Subtract 300 from 301 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 6:
If we divide 10 by 60, we get 0 and a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 1615.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 7:
If we divide 100 by 60, we get 1 and a remainder of 40.
Use 1 as the next digit of our solution. 
Result so far: 1615.01
If we take 60 away from 100, we end up 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.

Going ahead to step 8:
60 goes into 400 6 times with a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 1615.016
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 9:
60 goes into 400 6 times with a remainder of 40.
Write down 6 as next digit of the result. 
Result so far: 1615.0166
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.

The final result is 1615.0166 with a remainder of 0.0004.