We look at the division of 31998 by 60 
The aim is to understand the frequency of 60 in 31998.

Step 1:
3 divided by 60 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 60

Step 2:
When dividing 31 by 60, we get 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Fetch the next digit (9) from the dividend, attach it to 31 and continue: 319 / 60

Moving on to step 3:
60 goes into 319 5 times with a remainder of 19.
The next digit of our result is 5. 
Result so far: 5.0
If we subtract 300 from 319, we get 19.
Append the next digit (9) from the dividend to 19 and continue with: 199 / 60

Moving on to step 4:
When dividing 199 by 60, we get 3 with a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 53.0
Subtracting 180 from 199 leaves us with 19.
Grab the next digit (8) from the dividend, add it to 19, then carry on: 198 / 60

Moving on to step 5:
60 can be fit into 198 3 times, resulting in a remainder of 18.
The next digit of our result is 3. 
Result so far: 533.0
If we subtract 180 from 198, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 6:
When dividing 180 by 60, we get 3 with a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 533.3
Subtract 180 from 180 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 7:
0 divided by 60 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 533.3
Subtract 0 from 0 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.

Step 8:
60 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 533.3
Deduct 0 from 0 and we're left 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.

The final result is 533.3 with a remainder of 0.0.