We're dividing 139761 by 71 
The aim is to understand the frequency of 71 in 139761.

Moving on to step 1:
1 divided by 71 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 71

Step 2:
71 goes into 13 0 times with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Append the next digit (9) from the dividend to 13 and continue with: 139 / 71

Advancing to step 3:
71 goes into 139 1 times with a remainder of 68.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 71 from 139 leaves us with 68.
Append the next digit (7) from the dividend to 68 and continue with: 687 / 71

Let's proceed to step 4:
687 divided by 71 is 9 with a remainder of 48.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
The remainder is 48 after subtracting 639 from 687.
Bring next digit (6) of the dividend behind the 48 and repeat the process: 486 / 71

Going ahead to step 5:
71 can be fit into 486 6 times, resulting in a remainder of 60.
Write down 6 as next digit of the result. 
Result so far: 196.0
Subtracting 426 from 486 leaves us with 60.
Take the next digit (1) from the dividend and append it to 60, then repeat: 601 / 71

Let's proceed to step 6:
601 divided by 71 is 8 with a remainder of 33.
Use 8 as the next digit of our solution. 
Result so far: 1968.0
If we subtract 568 from 601, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 7:
The number 71 fits into 330 4 times, leaving a remainder of 46.
The next digit of our result is 4. 
Result so far: 1968.4
If we take 284 away from 330, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 8:
71 goes into 460 6 times with a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 1968.46
Subtracting 426 from 460 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 9:
When dividing 340 by 71, we get 4 with a remainder of 56.
The number 4 becomes the next digit in our result. 
Result so far: 1968.464
If we subtract 284 from 340, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 10:
When dividing 560 by 71, we get 7 with a remainder of 63.
Use 7 as the next digit of our solution. 
Result so far: 1968.4647
Subtract 497 from 560 to get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

On to step 11:
630 divided by 71 is 8 with a remainder of 62.
Put 8 as the next digit of the answer. 
Result so far: 1968.46478
Subtract 568 from 630 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 12:
71 goes into 620 8 times with a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 1968.464788
If we subtract 568 from 620, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Our division results in 1968.464788 with a remaining 5.2e-06.