We look at the division of 227968 by 60 
The aim is to understand the frequency of 60 in 227968.

Advancing to step 1:
The number 60 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (2) from the dividend, attach it to 2 and continue: 22 / 60

Advancing to step 2:
When dividing 22 by 60, we get 0 with a remainder of 22.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 22, we get 22.
Bring next digit (7) of the dividend behind the 22 and repeat the process: 227 / 60

Going ahead to step 3:
227 divided by 60 is 3 with a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 180 away from 227, we end up with 47.
Include the next digit (9) from the dividend after 47, then repeat: 479 / 60

Step 4:
60 can be fit into 479 7 times, resulting in a remainder of 59.
Use 7 as the next digit of our solution. 
Result so far: 37.0
If we take 420 away from 479, we end up with 59.
Include the next digit (6) from the dividend after 59, then repeat: 596 / 60

Let's proceed to step 5:
The number 60 fits into 596 9 times, leaving a remainder of 56.
Write down 9 as next digit of the result. 
Result so far: 379.0
If we take 540 away from 596, we end up with 56.
Include the next digit (8) from the dividend after 56, then repeat: 568 / 60

Step 6:
60 goes into 568 9 times with a remainder of 28.
The number 9 becomes the next digit in our result. 
Result so far: 3799.0
Subtract 540 from 568 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 7:
If we divide 280 by 60, we get 4 and a remainder of 40.
Put 4 as the next digit of the answer. 
Result so far: 3799.4
If we take 240 away from 280, 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.

On to step 8:
If we divide 400 by 60, we get 6 and a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 3799.46
If we subtract 360 from 400, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 9:
60 can be fit into 400 6 times, resulting in a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 3799.466
If we take 360 away from 400, 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.

The final outcome is 3799.466, with a leftover of 0.004.