We look at the division of 61242796 by 300 
The aim is to understand the frequency of 300 in 61242796.

Advancing to step 1:
When dividing 6 by 300, we get 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 300

Going ahead to step 2:
61 divided by 300 is 0 with a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Bring next digit (2) of the dividend behind the 61 and repeat the process: 612 / 300

Advancing to step 3:
300 can be fit into 612 2 times, resulting in a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 600 from 612 to get 12.
Take the next digit (4) from the dividend and append it to 12, then repeat: 124 / 300

Moving on to step 4:
124 divided by 300 is 0 with a remainder of 124.
Write down 0 as next digit of the result. 
Result so far: 20.0
The remainder is 124 after subtracting 0 from 124.
Include the next digit (2) from the dividend after 124, then repeat: 1242 / 300

Let's proceed to step 5:
The number 300 fits into 1242 4 times, leaving a remainder of 42.
The next digit of our result is 4. 
Result so far: 204.0
The remainder is 42 after subtracting 1200 from 1242.
Bring next digit (7) of the dividend behind the 42 and repeat the process: 427 / 300

Moving on to step 6:
300 can be fit into 427 1 times, resulting in a remainder of 127.
The next digit of our result is 1. 
Result so far: 2041.0
The remainder is 127 after subtracting 300 from 427.
Take the next digit (9) from the dividend and append it to 127, then repeat: 1279 / 300

Let's proceed to step 7:
1279 divided by 300 is 4 with a remainder of 79.
Record the quotient 4 as the next digit in the result. 
Result so far: 20414.0
If we take 1200 away from 1279, we end up with 79.
Take the next digit (6) from the dividend and append it to 79, then repeat: 796 / 300

Moving on to step 8:
The number 300 fits into 796 2 times, leaving a remainder of 196.
The next digit of our result is 2. 
Result so far: 204142.0
Deduct 600 from 796 and we're left with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

On to step 9:
The number 300 fits into 1960 6 times, leaving a remainder of 160.
The next digit of our result is 6. 
Result so far: 204142.6
Subtracting 1800 from 1960 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 10:
300 can be fit into 1600 5 times, resulting in a remainder of 100.
Record the quotient 5 as the next digit in the result. 
Result so far: 204142.65
Subtracting 1500 from 1600 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Moving on to step 11:
If we divide 1000 by 300, we get 3 and a remainder of 100.
The next digit of our result is 3. 
Result so far: 204142.653
The remainder is 100 after subtracting 900 from 1000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 12:
300 goes into 1000 3 times with a remainder of 100.
Write down 3 as next digit of the result. 
Result so far: 204142.6533
Deduct 900 from 1000 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final result is 204142.6533 with a remainder of 0.001.