826173 divided by 61 
The aim is to understand the frequency of 61 in 826173.

Let's proceed to step 1:
If we divide 8 by 61, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 61

Moving on to step 2:
82 divided by 61 is 1 with a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 21 after subtracting 61 from 82.
Bring next digit (6) of the dividend behind the 21 and repeat the process: 216 / 61

Let's proceed to step 3:
61 goes into 216 3 times with a remainder of 33.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we take 183 away from 216, we end up with 33.
Append the next digit (1) from the dividend to 33 and continue with: 331 / 61

Advancing to step 4:
When dividing 331 by 61, we get 5 with a remainder of 26.
Use 5 as the next digit of our solution. 
Result so far: 135.0
The remainder is 26 after subtracting 305 from 331.
Bring next digit (7) of the dividend behind the 26 and repeat the process: 267 / 61

Step 5:
61 can be fit into 267 4 times, resulting in a remainder of 23.
Use 4 as the next digit of our solution. 
Result so far: 1354.0
If we take 244 away from 267, we end up with 23.
Grab the next digit (3) from the dividend, add it to 23, then carry on: 233 / 61

Let's proceed to step 6:
The number 61 fits into 233 3 times, leaving a remainder of 50.
Use 3 as the next digit of our solution. 
Result so far: 13543.0
Subtract 183 from 233 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 7:
When dividing 500 by 61, we get 8 with a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 13543.8
Subtract 488 from 500 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 8:
61 can be fit into 120 1 times, resulting in a remainder of 59.
Put 1 as the next digit of the answer. 
Result so far: 13543.81
The remainder is 59 after subtracting 61 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

On to step 9:
The number 61 fits into 590 9 times, leaving a remainder of 41.
The number 9 becomes the next digit in our result. 
Result so far: 13543.819
If we take 549 away from 590, we end up with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 10:
410 divided by 61 is 6 with a remainder of 44.
Use 6 as the next digit of our solution. 
Result so far: 13543.8196
The remainder is 44 after subtracting 366 from 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 11:
61 goes into 440 7 times with a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 13543.81967
If we take 427 away from 440, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 12:
If we divide 130 by 61, we get 2 and a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 13543.819672
Deduct 122 from 130 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 13:
61 goes into 80 1 times with a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 13543.8196721
Deduct 61 from 80 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.

On to step 14:
61 can be fit into 190 3 times, resulting in a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 13543.81967213
Deduct 183 from 190 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

In conclusion, the division gives 13543.81967213 with a balance of 7e-09.