We look at the division of 139961 by 61 
The aim is to understand the frequency of 61 in 139961.

Step 1:
If we divide 1 by 61, we get 0 and a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 61

Moving on to step 2:
61 goes into 13 0 times with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 61

Let's proceed to step 3:
139 divided by 61 is 2 with a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 122 from 139, we get 17.
Grab the next digit (9) from the dividend, add it to 17, then carry on: 179 / 61

On to step 4:
The number 61 fits into 179 2 times, leaving a remainder of 57.
Use 2 as the next digit of our solution. 
Result so far: 22.0
Deduct 122 from 179 and we're left with 57.
Fetch the next digit (6) from the dividend, attach it to 57 and continue: 576 / 61

On to step 5:
When dividing 576 by 61, we get 9 with a remainder of 27.
The next digit of our result is 9. 
Result so far: 229.0
If we subtract 549 from 576, we get 27.
Fetch the next digit (1) from the dividend, attach it to 27 and continue: 271 / 61

Advancing to step 6:
When dividing 271 by 61, we get 4 with a remainder of 27.
The next digit of our result is 4. 
Result so far: 2294.0
Subtracting 244 from 271 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
61 can be fit into 270 4 times, resulting in a remainder of 26.
The next digit of our result is 4. 
Result so far: 2294.4
Subtract 244 from 270 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 8:
When dividing 260 by 61, we get 4 with a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 2294.44
The remainder is 16 after subtracting 244 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final outcome is 2294.44, with a leftover of 0.016.