We're dividing 281660 by 61 
The aim is to understand the frequency of 61 in 281660.

Going ahead to step 1:
The number 61 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 61

Let's proceed to step 2:
The number 61 fits into 28 0 times, leaving a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 28 to get 28.
Grab the next digit (1) from the dividend, add it to 28, then carry on: 281 / 61

Step 3:
The number 61 fits into 281 4 times, leaving a remainder of 37.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we subtract 244 from 281, we get 37.
Include the next digit (6) from the dividend after 37, then repeat: 376 / 61

On to step 4:
When dividing 376 by 61, we get 6 with a remainder of 10.
The number 6 becomes the next digit in our result. 
Result so far: 46.0
Subtract 366 from 376 to get 10.
Bring next digit (6) of the dividend behind the 10 and repeat the process: 106 / 61

Moving on to step 5:
61 goes into 106 1 times with a remainder of 45.
Use 1 as the next digit of our solution. 
Result so far: 461.0
Deduct 61 from 106 and we're left with 45.
Append the next digit (0) from the dividend to 45 and continue with: 450 / 61

Moving on to step 6:
61 goes into 450 7 times with a remainder of 23.
The next digit of our result is 7. 
Result so far: 4617.0
Deduct 427 from 450 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 7:
61 goes into 230 3 times with a remainder of 47.
Put 3 as the next digit of the answer. 
Result so far: 4617.3
If we subtract 183 from 230, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 8:
The number 61 fits into 470 7 times, leaving a remainder of 43.
Record the quotient 7 as the next digit in the result. 
Result so far: 4617.37
Subtract 427 from 470 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Advancing to step 9:
The number 61 fits into 430 7 times, leaving a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 4617.377
Deduct 427 from 430 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

After the division, we end up with 4617.377 and a remainder of 0.0003.