261575 ÷ 61 
The aim is to understand the frequency of 61 in 261575.

Let's proceed to step 1:
61 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 61

Going ahead to step 2:
The number 61 fits into 26 0 times, leaving a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 61

Going ahead to step 3:
61 can be fit into 261 4 times, resulting in a remainder of 17.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 244 from 261 to get 17.
Grab the next digit (5) from the dividend, add it to 17, then carry on: 175 / 61

Step 4:
61 goes into 175 2 times with a remainder of 53.
Record the quotient 2 as the next digit in the result. 
Result so far: 42.0
If we subtract 122 from 175, we get 53.
Take the next digit (7) from the dividend and append it to 53, then repeat: 537 / 61

Step 5:
The number 61 fits into 537 8 times, leaving a remainder of 49.
Write down 8 as next digit of the result. 
Result so far: 428.0
The remainder is 49 after subtracting 488 from 537.
Include the next digit (5) from the dividend after 49, then repeat: 495 / 61

Going ahead to step 6:
When dividing 495 by 61, we get 8 with a remainder of 7.
Put 8 as the next digit of the answer. 
Result so far: 4288.0
Deduct 488 from 495 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 7:
70 divided by 61 is 1 with a remainder of 9.
The next digit of our result is 1. 
Result so far: 4288.1
If we subtract 61 from 70, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 8:
If we divide 90 by 61, we get 1 and a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 4288.11
Subtract 61 from 90 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

The final result is 4288.11 with a remainder of 0.029.