The 60 day method is a bit silly, unless you don't have access to pen/paper or a calculator. You might divide 112 into 1 chunk of 60 days, 1 chunk of 30 days, 3 chunks of 6 days, and 1 chunk of 4 days.
But again, it's silly unless no one ever taught you long division. As long as you remember that Interest = Principle * Rate * Time, you can calculate the interest for any rate or time period. Assuming a 360 day year, the interest for $2,340 for 112 days at 6% is $2340 * .06 * 112/360 = $43.68.
The 6% method is a sort of mental math trick that takes advantage of the fact that .06 * 60/360 is .01 and 6/360 is .001. Multiplying by a hundredth, a thousandth, and simple factions like 1/2 or 1/3 is easy to do, so you could calculate interest in your head without too much trouble. I'll do your example problem with this method. Interest for a 60 day period is .01 of the principle, $23.40; interest for a 6 day period is .001 of the principle, $2.34. You have 1 60-day, 1 30-day period 3 6-day periods, and 1 4-day period, so add up $23.40 + (1/2)$23.40 + $2.34 + $2.34 + $2.34 + (2/3)$2.34 = $43.68
I'm not sure in what dimension that's a shortcut, but if you were doing this in your head you might round off the extra 4 days, or even the extra 22 days for a quick approximation. Really, this is a perfect example of the unneeded nonsense that gets taught in math classes and causes students to hate the subject.