231671 ÷ 60 
The aim is to understand the frequency of 60 in 231671.

Going ahead 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
If we take 0 away from 2, we end up with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 60

Let's proceed to step 2:
When dividing 23 by 60, we get 0 with a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Bring next digit (1) of the dividend behind the 23 and repeat the process: 231 / 60

Moving on to step 3:
If we divide 231 by 60, we get 3 and a remainder of 51.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 180 from 231, we get 51.
Take the next digit (6) from the dividend and append it to 51, then repeat: 516 / 60

Going ahead to step 4:
The number 60 fits into 516 8 times, leaving a remainder of 36.
Record the quotient 8 as the next digit in the result. 
Result so far: 38.0
If we take 480 away from 516, we end up with 36.
Grab the next digit (7) from the dividend, add it to 36, then carry on: 367 / 60

Moving on to step 5:
367 divided by 60 is 6 with a remainder of 7.
Write down 6 as next digit of the result. 
Result so far: 386.0
If we take 360 away from 367, we end up with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 60

Moving on to step 6:
60 goes into 71 1 times with a remainder of 11.
Put 1 as the next digit of the answer. 
Result so far: 3861.0
Subtracting 60 from 71 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
60 goes into 110 1 times with a remainder of 50.
Write down 1 as next digit of the result. 
Result so far: 3861.1
If we take 60 away from 110, we end up 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.

Step 8:
The number 60 fits into 500 8 times, leaving a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 3861.18
If we take 480 away from 500, 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 9:
200 divided by 60 is 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 3861.183
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.

Step 10:
60 goes into 200 3 times with a remainder of 20.
The next digit of our result is 3. 
Result so far: 3861.1833
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.

Our division results in 3861.1833 with a remaining 0.0002.