861960 divided by 97 
The aim is to understand the frequency of 97 in 861960.

Step 1:
8 divided by 97 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 97

Step 2:
If we divide 86 by 97, we get 0 and a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 86 after subtracting 0 from 86.
Grab the next digit (1) from the dividend, add it to 86, then carry on: 861 / 97

Step 3:
When dividing 861 by 97, we get 8 with a remainder of 85.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we take 776 away from 861, we end up with 85.
Bring next digit (9) of the dividend behind the 85 and repeat the process: 859 / 97

On to step 4:
97 can be fit into 859 8 times, resulting in a remainder of 83.
Use 8 as the next digit of our solution. 
Result so far: 88.0
If we subtract 776 from 859, we get 83.
Bring next digit (6) of the dividend behind the 83 and repeat the process: 836 / 97

On to step 5:
97 can be fit into 836 8 times, resulting in a remainder of 60.
The next digit of our result is 8. 
Result so far: 888.0
If we subtract 776 from 836, we get 60.
Include the next digit (0) from the dividend after 60, then repeat: 600 / 97

Step 6:
The number 97 fits into 600 6 times, leaving a remainder of 18.
Use 6 as the next digit of our solution. 
Result so far: 8886.0
Subtracting 582 from 600 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 7:
97 goes into 180 1 times with a remainder of 83.
Record the quotient 1 as the next digit in the result. 
Result so far: 8886.1
The remainder is 83 after subtracting 97 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Moving on to step 8:
If we divide 830 by 97, we get 8 and a remainder of 54.
Use 8 as the next digit of our solution. 
Result so far: 8886.18
If we subtract 776 from 830, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 9:
97 can be fit into 540 5 times, resulting in a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 8886.185
The remainder is 55 after subtracting 485 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Going ahead to step 10:
If we divide 550 by 97, we get 5 and a remainder of 65.
The next digit of our result is 5. 
Result so far: 8886.1855
If we subtract 485 from 550, we get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Our division results in 8886.1855 with a remaining 0.00065.