We look at the division of 853523 by 60 
The aim is to understand the frequency of 60 in 853523.

Step 1:
When dividing 8 by 60, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 60

Moving on to step 2:
The number 60 fits into 85 1 times, leaving a remainder of 25.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 60 from 85 and we're left with 25.
Append the next digit (3) from the dividend to 25 and continue with: 253 / 60

Going ahead to step 3:
The number 60 fits into 253 4 times, leaving a remainder of 13.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Deduct 240 from 253 and we're left with 13.
Include the next digit (5) from the dividend after 13, then repeat: 135 / 60

Step 4:
60 goes into 135 2 times with a remainder of 15.
Put 2 as the next digit of the answer. 
Result so far: 142.0
Subtract 120 from 135 to get 15.
Include the next digit (2) from the dividend after 15, then repeat: 152 / 60

Advancing to step 5:
60 can be fit into 152 2 times, resulting in a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 1422.0
If we subtract 120 from 152, we get 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 60

Going ahead to step 6:
The number 60 fits into 323 5 times, leaving a remainder of 23.
The number 5 becomes the next digit in our result. 
Result so far: 14225.0
Subtracting 300 from 323 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
The number 60 fits into 230 3 times, leaving a remainder of 50.
The number 3 becomes the next digit in our result. 
Result so far: 14225.3
Deduct 180 from 230 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.

Moving on to step 8:
If we divide 500 by 60, we get 8 and a remainder of 20.
The next digit of our result is 8. 
Result so far: 14225.38
If we subtract 480 from 500, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
If we divide 200 by 60, we get 3 and a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 14225.383
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.

Moving on to step 10:
The number 60 fits into 200 3 times, leaving a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 14225.3833
Deduct 180 from 200 and we're left 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.

The final result is 14225.3833 with a remainder of 0.0002.