We're dividing 713261 by 60 
The aim is to understand the frequency of 60 in 713261.

Let's proceed to step 1:
When dividing 7 by 60, we get 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 60

Let's proceed to step 2:
The number 60 fits into 71 1 times, leaving a remainder of 11.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 60 from 71 and we're left with 11.
Include the next digit (3) from the dividend after 11, then repeat: 113 / 60

Let's proceed to step 3:
113 divided by 60 is 1 with a remainder of 53.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtracting 60 from 113 leaves us with 53.
Bring next digit (2) of the dividend behind the 53 and repeat the process: 532 / 60

Let's proceed to step 4:
60 goes into 532 8 times with a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 118.0
Subtract 480 from 532 to get 52.
Grab the next digit (6) from the dividend, add it to 52, then carry on: 526 / 60

Moving on to step 5:
60 can be fit into 526 8 times, resulting in a remainder of 46.
The next digit of our result is 8. 
Result so far: 1188.0
Subtract 480 from 526 to get 46.
Bring next digit (1) of the dividend behind the 46 and repeat the process: 461 / 60

Step 6:
The number 60 fits into 461 7 times, leaving a remainder of 41.
The next digit of our result is 7. 
Result so far: 11887.0
Deduct 420 from 461 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 7:
60 can be fit into 410 6 times, resulting in a remainder of 50.
Record the quotient 6 as the next digit in the result. 
Result so far: 11887.6
Deduct 360 from 410 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.

On to step 8:
The number 60 fits into 500 8 times, leaving a remainder of 20.
The number 8 becomes the next digit in our result. 
Result so far: 11887.68
Subtracting 480 from 500 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 9:
The number 60 fits into 200 3 times, leaving a remainder of 20.
The next digit of our result is 3. 
Result so far: 11887.683
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.

On to step 10:
The number 60 fits into 200 3 times, leaving a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 11887.6833
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.

The final outcome is 11887.6833, with a leftover of 0.0002.