Let's divide 139477 by 60
The aim is to understand the frequency of 60 in 139477.

Going ahead to step 1:
If we divide 1 by 60, we get 0 and a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 60

Moving on to step 2:
When dividing 13 by 60, we get 0 with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 60

On to step 3:
60 can be fit into 139 2 times, resulting in a remainder of 19.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 120 from 139 to get 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 60

On to step 4:
When dividing 194 by 60, we get 3 with a remainder of 14.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Subtract 180 from 194 to get 14.
Include the next digit (7) from the dividend after 14, then repeat: 147 / 60

Advancing to step 5:
60 can be fit into 147 2 times, resulting in a remainder of 27.
Record the quotient 2 as the next digit in the result. 
Result so far: 232.0
The remainder is 27 after subtracting 120 from 147.
Append the next digit (7) from the dividend to 27 and continue with: 277 / 60

Let's proceed to step 6:
60 goes into 277 4 times with a remainder of 37.
Put 4 as the next digit of the answer. 
Result so far: 2324.0
Deduct 240 from 277 and we're left with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Going ahead to step 7:
The number 60 fits into 370 6 times, leaving a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 2324.6
Subtracting 360 from 370 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
If we divide 100 by 60, we get 1 and a remainder of 40.
The next digit of our result is 1. 
Result so far: 2324.61
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 9:
400 divided by 60 is 6 with a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 2324.616
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.

On to step 10:
The number 60 fits into 400 6 times, leaving a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 2324.6166
Subtracting 360 from 400 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.

The final outcome is 2324.6166, with a leftover of 0.0004.