We look at the division of 32508863 by 60 
The aim is to understand the frequency of 60 in 32508863.

Going ahead to step 1:
If we divide 3 by 60, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 60

Going ahead to step 2:
60 goes into 32 0 times with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Grab the next digit (5) from the dividend, add it to 32, then carry on: 325 / 60

Moving on to step 3:
When dividing 325 by 60, we get 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtracting 300 from 325 leaves us with 25.
Take the next digit (0) from the dividend and append it to 25, then repeat: 250 / 60

Going ahead to step 4:
60 can be fit into 250 4 times, resulting in a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 54.0
Deduct 240 from 250 and we're left with 10.
Include the next digit (8) from the dividend after 10, then repeat: 108 / 60

Advancing to step 5:
60 goes into 108 1 times with a remainder of 48.
Use 1 as the next digit of our solution. 
Result so far: 541.0
If we subtract 60 from 108, we get 48.
Append the next digit (8) from the dividend to 48 and continue with: 488 / 60

Advancing to step 6:
When dividing 488 by 60, we get 8 with a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 5418.0
Subtract 480 from 488 to get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 60

Step 7:
60 goes into 86 1 times with a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 54181.0
Deduct 60 from 86 and we're left with 26.
Include the next digit (3) from the dividend after 26, then repeat: 263 / 60

Moving on to step 8:
60 goes into 263 4 times with a remainder of 23.
Write down 4 as next digit of the result. 
Result so far: 541814.0
Deduct 240 from 263 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 9:
When dividing 230 by 60, we get 3 with a remainder of 50.
Record the quotient 3 as the next digit in the result. 
Result so far: 541814.3
Subtracting 180 from 230 leaves us 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.

Moving on to step 10:
60 can be fit into 500 8 times, resulting in a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 541814.38
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.

Moving on to step 11:
When dividing 200 by 60, we get 3 with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 541814.383
If we take 180 away from 200, 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.

Step 12:
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: 541814.3833
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 quotient of the division is 541814.3833, and the remainder is 0.0002.