We look at the division of 7171 by 60 
The aim is to understand the frequency of 60 in 7171.

Advancing to step 1:
When dividing 7 by 60, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 60

Going ahead to step 2:
If we divide 71 by 60, we get 1 and a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 60 away from 71, we end up with 11.
Bring next digit (7) of the dividend behind the 11 and repeat the process: 117 / 60

Let's proceed to step 3:
60 can be fit into 117 1 times, resulting in a remainder of 57.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
If we subtract 60 from 117, we get 57.
Grab the next digit (1) from the dividend, add it to 57, then carry on: 571 / 60

Advancing to step 4:
60 goes into 571 9 times with a remainder of 31.
The number 9 becomes the next digit in our result. 
Result so far: 119.0
If we subtract 540 from 571, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 5:
310 divided by 60 is 5 with a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 119.5
If we subtract 300 from 310, we 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.

Going ahead to step 6:
60 can be fit into 100 1 times, resulting in a remainder of 40.
Use 1 as the next digit of our solution. 
Result so far: 119.51
Subtracting 60 from 100 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.

On to step 7:
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: 119.516
If we take 360 away from 400, 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.

Step 8:
400 divided by 60 is 6 with a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 119.5166
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.

In conclusion, the division gives 119.5166 with a balance of 0.0004.