We look at the division of 61326 by 12 
The aim is to understand the frequency of 12 in 61326.

Moving on to step 1:
12 can be fit into 6 0 times, resulting in a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 12

Step 2:
12 can be fit into 61 5 times, resulting in a remainder of 1.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtract 60 from 61 to get 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 12

Let's proceed to step 3:
The number 12 fits into 13 1 times, leaving a remainder of 1.
Use 1 as the next digit of our solution. 
Result so far: 51.0
If we take 12 away from 13, we end up with 1.
Grab the next digit (2) from the dividend, add it to 1, then carry on: 12 / 12

On to step 4:
12 divided by 12 is 1 with a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 511.0
The remainder is 0 after subtracting 12 from 12.
Fetch the next digit (6) from the dividend, attach it to 0 and continue: 6 / 12

Advancing to step 5:
12 goes into 6 0 times with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 5110.0
Subtracting 0 from 6 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 6:
If we divide 60 by 12, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 5110.5
Subtract 60 from 60 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 7:
0 divided by 12 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 5110.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
The number 12 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5110.5
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 5110.5 with a balance of 0.0.