We look at the division of 97928987 by 60 
The aim is to understand the frequency of 60 in 97928987.

Advancing to step 1:
60 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 60

Moving on to step 2:
When dividing 97 by 60, we get 1 with a remainder of 37.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 60 away from 97, we end up with 37.
Include the next digit (9) from the dividend after 37, then repeat: 379 / 60

Moving on to step 3:
When dividing 379 by 60, we get 6 with a remainder of 19.
Put 6 as the next digit of the answer. 
Result so far: 16.0
If we take 360 away from 379, we end up with 19.
Include the next digit (2) from the dividend after 19, then repeat: 192 / 60

Advancing to step 4:
60 can be fit into 192 3 times, resulting in a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 163.0
If we subtract 180 from 192, we get 12.
Bring next digit (8) of the dividend behind the 12 and repeat the process: 128 / 60

On to step 5:
60 goes into 128 2 times with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 1632.0
Subtracting 120 from 128 leaves us with 8.
Append the next digit (9) from the dividend to 8 and continue with: 89 / 60

Moving on to step 6:
60 can be fit into 89 1 times, resulting in a remainder of 29.
Put 1 as the next digit of the answer. 
Result so far: 16321.0
The remainder is 29 after subtracting 60 from 89.
Take the next digit (8) from the dividend and append it to 29, then repeat: 298 / 60

Going ahead to step 7:
60 goes into 298 4 times with a remainder of 58.
Record the quotient 4 as the next digit in the result. 
Result so far: 163214.0
If we subtract 240 from 298, we get 58.
Grab the next digit (7) from the dividend, add it to 58, then carry on: 587 / 60

Moving on to step 8:
60 goes into 587 9 times with a remainder of 47.
The number 9 becomes the next digit in our result. 
Result so far: 1632149.0
If we subtract 540 from 587, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Going ahead to step 9:
The number 60 fits into 470 7 times, leaving a remainder of 50.
Put 7 as the next digit of the answer. 
Result so far: 1632149.7
Deduct 420 from 470 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 10:
60 goes into 500 8 times with a remainder of 20.
Put 8 as the next digit of the answer. 
Result so far: 1632149.78
If we take 480 away from 500, 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.

Let's proceed to step 11:
When dividing 200 by 60, we get 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 1632149.783
Subtracting 180 from 200 leaves us 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.

Let's proceed to step 12:
60 goes into 200 3 times with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 1632149.7833
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.

The quotient of the division is 1632149.7833, and the remainder is 0.0002.