We look at the division of 54714 by 60 
The aim is to understand the frequency of 60 in 54714.

Moving on to step 1:
If we divide 5 by 60, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 60

Moving on to step 2:
60 can be fit into 54 0 times, resulting in a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Take the next digit (7) from the dividend and append it to 54, then repeat: 547 / 60

Advancing to step 3:
60 goes into 547 9 times with a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 9.0
The remainder is 7 after subtracting 540 from 547.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 60

Moving on to step 4:
When dividing 71 by 60, we get 1 with a remainder of 11.
The next digit of our result is 1. 
Result so far: 91.0
Subtract 60 from 71 to get 11.
Take the next digit (4) from the dividend and append it to 11, then repeat: 114 / 60

On to step 5:
When dividing 114 by 60, we get 1 with a remainder of 54.
Write down 1 as next digit of the result. 
Result so far: 911.0
If we subtract 60 from 114, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 6:
60 can be fit into 540 9 times, resulting in a remainder of 0.
The next digit of our result is 9. 
Result so far: 911.9
If we subtract 540 from 540, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 7:
When dividing 0 by 60, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 911.9
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
When dividing 0 by 60, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 911.9
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 911.9 with a remainder of 0.0.