We divide 199026 by 60
The aim is to understand the frequency of 60 in 199026.

Step 1:
The number 60 fits into 1 0 times, leaving a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 60

Advancing to step 2:
If we divide 19 by 60, we get 0 and a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Append the next digit (9) from the dividend to 19 and continue with: 199 / 60

Moving on to step 3:
60 can be fit into 199 3 times, resulting in a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 180 from 199 and we're left with 19.
Append the next digit (0) from the dividend to 19 and continue with: 190 / 60

Going ahead to step 4:
190 divided by 60 is 3 with a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 33.0
The remainder is 10 after subtracting 180 from 190.
Grab the next digit (2) from the dividend, add it to 10, then carry on: 102 / 60

On to step 5:
60 goes into 102 1 times with a remainder of 42.
The next digit of our result is 1. 
Result so far: 331.0
The remainder is 42 after subtracting 60 from 102.
Include the next digit (6) from the dividend after 42, then repeat: 426 / 60

Advancing to step 6:
426 divided by 60 is 7 with a remainder of 6.
Record the quotient 7 as the next digit in the result. 
Result so far: 3317.0
If we subtract 420 from 426, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 7:
60 can be fit into 60 1 times, resulting in a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 3317.1
Subtract 60 from 60 to 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.

On to step 8:
If we divide 0 by 60, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3317.1
Subtracting 0 from 0 leaves us 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.

Advancing to step 9:
The number 60 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3317.1
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.

In conclusion, the division gives 3317.1 with a balance of 0.0.