We look at the division of 239962 by 60 
The aim is to understand the frequency of 60 in 239962.

Advancing to step 1:
When dividing 2 by 60, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 60

Step 2:
The number 60 fits into 23 0 times, leaving a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 60

Let's proceed to step 3:
The number 60 fits into 239 3 times, leaving a remainder of 59.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 180 away from 239, we end up with 59.
Include the next digit (9) from the dividend after 59, then repeat: 599 / 60

Advancing to step 4:
599 divided by 60 is 9 with a remainder of 59.
The next digit of our result is 9. 
Result so far: 39.0
Subtracting 540 from 599 leaves us with 59.
Take the next digit (6) from the dividend and append it to 59, then repeat: 596 / 60

Advancing to step 5:
60 goes into 596 9 times with a remainder of 56.
The number 9 becomes the next digit in our result. 
Result so far: 399.0
Subtract 540 from 596 to get 56.
Grab the next digit (2) from the dividend, add it to 56, then carry on: 562 / 60

On to step 6:
60 goes into 562 9 times with a remainder of 22.
Record the quotient 9 as the next digit in the result. 
Result so far: 3999.0
Subtracting 540 from 562 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 7:
60 can be fit into 220 3 times, resulting in a remainder of 40.
Put 3 as the next digit of the answer. 
Result so far: 3999.3
The remainder is 40 after subtracting 180 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 8:
The number 60 fits into 400 6 times, leaving a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 3999.36
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.

Let's proceed to step 9:
60 can be fit into 400 6 times, resulting in a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 3999.366
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.

After the division, we end up with 3999.366 and a remainder of 0.004.