We look at the division of 323710 by 60 
The aim is to understand the frequency of 60 in 323710.

Let's proceed to step 1:
60 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 60

Going ahead to step 2:
60 goes into 32 0 times with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Bring next digit (3) of the dividend behind the 32 and repeat the process: 323 / 60

On to step 3:
60 can be fit into 323 5 times, resulting in a remainder of 23.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtract 300 from 323 to get 23.
Include the next digit (7) from the dividend after 23, then repeat: 237 / 60

On to step 4:
The number 60 fits into 237 3 times, leaving a remainder of 57.
Put 3 as the next digit of the answer. 
Result so far: 53.0
Subtract 180 from 237 to get 57.
Append the next digit (1) from the dividend to 57 and continue with: 571 / 60

Step 5:
571 divided by 60 is 9 with a remainder of 31.
The number 9 becomes the next digit in our result. 
Result so far: 539.0
If we take 540 away from 571, we end up with 31.
Include the next digit (0) from the dividend after 31, then repeat: 310 / 60

Let's proceed to step 6:
310 divided by 60 is 5 with a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 5395.0
Subtract 300 from 310 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 7:
If we divide 100 by 60, we get 1 and a remainder of 40.
Put 1 as the next digit of the answer. 
Result so far: 5395.1
Subtract 60 from 100 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.

On to step 8:
When dividing 400 by 60, we get 6 with a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 5395.16
The remainder is 40 after subtracting 360 from 400.
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 9:
60 can be fit into 400 6 times, resulting in a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 5395.166
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.

Our division results in 5395.166 with a remaining 0.004.