We look at the division of 803960 by 60 
The aim is to understand the frequency of 60 in 803960.

Step 1:
60 goes into 8 0 times with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (0) from the dividend, add it to 8, then carry on: 80 / 60

Step 2:
60 can be fit into 80 1 times, resulting in a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 60 from 80 leaves us with 20.
Bring next digit (3) of the dividend behind the 20 and repeat the process: 203 / 60

Step 3:
60 goes into 203 3 times with a remainder of 23.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtract 180 from 203 to get 23.
Take the next digit (9) from the dividend and append it to 23, then repeat: 239 / 60

Let's proceed to step 4:
The number 60 fits into 239 3 times, leaving a remainder of 59.
Record the quotient 3 as the next digit in the result. 
Result so far: 133.0
If we take 180 away from 239, we end up with 59.
Append the next digit (6) from the dividend to 59 and continue with: 596 / 60

Let's proceed to step 5:
60 goes into 596 9 times with a remainder of 56.
The number 9 becomes the next digit in our result. 
Result so far: 1339.0
If we take 540 away from 596, we end up with 56.
Take the next digit (0) from the dividend and append it to 56, then repeat: 560 / 60

On to step 6:
When dividing 560 by 60, we get 9 with a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 13399.0
If we take 540 away from 560, we end up 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.

On to step 7:
200 divided by 60 is 3 with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 13399.3
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.

Going ahead to step 8:
If we divide 200 by 60, we get 3 and a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 13399.33
If we take 180 away from 200, we end up 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 13399.33 with a remainder of 0.02.