We're dividing 977440 by 60 
The aim is to understand the frequency of 60 in 977440.

Moving on to step 1:
The number 60 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 60

Step 2:
60 goes into 97 1 times with a remainder of 37.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 60 from 97, we get 37.
Bring next digit (7) of the dividend behind the 37 and repeat the process: 377 / 60

Moving on to step 3:
When dividing 377 by 60, we get 6 with a remainder of 17.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Subtracting 360 from 377 leaves us with 17.
Grab the next digit (4) from the dividend, add it to 17, then carry on: 174 / 60

Advancing to step 4:
60 can be fit into 174 2 times, resulting in a remainder of 54.
Put 2 as the next digit of the answer. 
Result so far: 162.0
If we take 120 away from 174, we end up with 54.
Take the next digit (4) from the dividend and append it to 54, then repeat: 544 / 60

Step 5:
544 divided by 60 is 9 with a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 1629.0
Subtract 540 from 544 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 60

Moving on to step 6:
60 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 16290.0
If we take 0 away from 40, 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.

Moving on to step 7:
When dividing 400 by 60, we get 6 with a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 16290.6
Subtracting 360 from 400 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.

Moving on to step 8:
60 can be fit into 400 6 times, resulting in a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 16290.66
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.

The final result is 16290.66 with a remainder of 0.04.