We're dividing 10497204 by 61 
The aim is to understand the frequency of 61 in 10497204.

Moving on to step 1:
61 can be fit into 1 0 times, resulting in a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 61

Step 2:
The number 61 fits into 10 0 times, leaving a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Bring next digit (4) of the dividend behind the 10 and repeat the process: 104 / 61

Moving on to step 3:
If we divide 104 by 61, we get 1 and a remainder of 43.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 43 after subtracting 61 from 104.
Fetch the next digit (9) from the dividend, attach it to 43 and continue: 439 / 61

Step 4:
439 divided by 61 is 7 with a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 17.0
Subtracting 427 from 439 leaves us with 12.
Include the next digit (7) from the dividend after 12, then repeat: 127 / 61

Going ahead to step 5:
If we divide 127 by 61, we get 2 and a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 172.0
If we subtract 122 from 127, we get 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 61

Step 6:
When dividing 52 by 61, we get 0 with a remainder of 52.
Use 0 as the next digit of our solution. 
Result so far: 1720.0
If we subtract 0 from 52, we get 52.
Fetch the next digit (0) from the dividend, attach it to 52 and continue: 520 / 61

Going ahead to step 7:
61 can be fit into 520 8 times, resulting in a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 17208.0
Subtract 488 from 520 to get 32.
Include the next digit (4) from the dividend after 32, then repeat: 324 / 61

Step 8:
324 divided by 61 is 5 with a remainder of 19.
Record the quotient 5 as the next digit in the result. 
Result so far: 172085.0
Deduct 305 from 324 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 9:
When dividing 190 by 61, we get 3 with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 172085.3
The remainder is 7 after subtracting 183 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 10:
If we divide 70 by 61, we get 1 and a remainder of 9.
The next digit of our result is 1. 
Result so far: 172085.31
Deduct 61 from 70 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 11:
The number 61 fits into 90 1 times, leaving a remainder of 29.
The next digit of our result is 1. 
Result so far: 172085.311
If we subtract 61 from 90, we 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.

After the division, we end up with 172085.311 and a remainder of 0.0029.