860432 ÷ 60 
The aim is to understand the frequency of 60 in 860432.

Advancing to step 1:
If we divide 8 by 60, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 60

Going ahead to step 2:
When dividing 86 by 60, we get 1 with a remainder of 26.
The next digit of our result is 1. 
Result so far: 1.0
If we take 60 away from 86, we end up with 26.
Append the next digit (0) from the dividend to 26 and continue with: 260 / 60

Step 3:
60 can be fit into 260 4 times, resulting in a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
The remainder is 20 after subtracting 240 from 260.
Fetch the next digit (4) from the dividend, attach it to 20 and continue: 204 / 60

Going ahead to step 4:
60 can be fit into 204 3 times, resulting in a remainder of 24.
The next digit of our result is 3. 
Result so far: 143.0
Subtracting 180 from 204 leaves us with 24.
Include the next digit (3) from the dividend after 24, then repeat: 243 / 60

Step 5:
243 divided by 60 is 4 with a remainder of 3.
Write down 4 as next digit of the result. 
Result so far: 1434.0
Deduct 240 from 243 and we're left with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 60

On to step 6:
60 can be fit into 32 0 times, resulting in a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 14340.0
The remainder is 32 after subtracting 0 from 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 7:
If we divide 320 by 60, we get 5 and a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 14340.5
If we take 300 away from 320, 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.

On to step 8:
If we divide 200 by 60, we get 3 and a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 14340.53
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.

Going ahead to step 9:
60 goes into 200 3 times with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 14340.533
If we subtract 180 from 200, we get 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 final result is 14340.533 with a remainder of 0.002.