We're dividing 27357214 by 261 
The aim is to understand the frequency of 261 in 27357214.

Let's proceed to step 1:
If we divide 2 by 261, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 261

Let's proceed to step 2:
261 can be fit into 27 0 times, resulting in a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Grab the next digit (3) from the dividend, add it to 27, then carry on: 273 / 261

Going ahead to step 3:
When dividing 273 by 261, we get 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 261 away from 273, we end up with 12.
Include the next digit (5) from the dividend after 12, then repeat: 125 / 261

Advancing to step 4:
261 can be fit into 125 0 times, resulting in a remainder of 125.
The next digit of our result is 0. 
Result so far: 10.0
Subtract 0 from 125 to get 125.
Take the next digit (7) from the dividend and append it to 125, then repeat: 1257 / 261

Going ahead to step 5:
1257 divided by 261 is 4 with a remainder of 213.
Use 4 as the next digit of our solution. 
Result so far: 104.0
If we subtract 1044 from 1257, we get 213.
Fetch the next digit (2) from the dividend, attach it to 213 and continue: 2132 / 261

Moving on to step 6:
The number 261 fits into 2132 8 times, leaving a remainder of 44.
The number 8 becomes the next digit in our result. 
Result so far: 1048.0
Deduct 2088 from 2132 and we're left with 44.
Fetch the next digit (1) from the dividend, attach it to 44 and continue: 441 / 261

Let's proceed to step 7:
If we divide 441 by 261, we get 1 and a remainder of 180.
Record the quotient 1 as the next digit in the result. 
Result so far: 10481.0
The remainder is 180 after subtracting 261 from 441.
Grab the next digit (4) from the dividend, add it to 180, then carry on: 1804 / 261

On to step 8:
261 goes into 1804 6 times with a remainder of 238.
Put 6 as the next digit of the answer. 
Result so far: 104816.0
If we take 1566 away from 1804, we end up with 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Step 9:
2380 divided by 261 is 9 with a remainder of 31.
Record the quotient 9 as the next digit in the result. 
Result so far: 104816.9
The remainder is 31 after subtracting 2349 from 2380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 10:
261 goes into 310 1 times with a remainder of 49.
Use 1 as the next digit of our solution. 
Result so far: 104816.91
The remainder is 49 after subtracting 261 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Advancing to step 11:
The number 261 fits into 490 1 times, leaving a remainder of 229.
Put 1 as the next digit of the answer. 
Result so far: 104816.911
If we subtract 261 from 490, we get 229.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2290, and continue the process.

The final result is 104816.911 with a remainder of 0.0229.