We're dividing 326170 by 81 
The aim is to understand the frequency of 81 in 326170.

Going ahead to step 1:
The number 81 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 81

Going ahead to step 2:
The number 81 fits into 32 0 times, leaving a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Take the next digit (6) from the dividend and append it to 32, then repeat: 326 / 81

Step 3:
81 goes into 326 4 times with a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 324 from 326 to get 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 81

Going ahead to step 4:
If we divide 21 by 81, we get 0 and a remainder of 21.
The next digit of our result is 0. 
Result so far: 40.0
Subtracting 0 from 21 leaves us with 21.
Grab the next digit (7) from the dividend, add it to 21, then carry on: 217 / 81

On to step 5:
81 goes into 217 2 times with a remainder of 55.
Use 2 as the next digit of our solution. 
Result so far: 402.0
Deduct 162 from 217 and we're left with 55.
Take the next digit (0) from the dividend and append it to 55, then repeat: 550 / 81

Moving on to step 6:
81 can be fit into 550 6 times, resulting in a remainder of 64.
The number 6 becomes the next digit in our result. 
Result so far: 4026.0
Subtracting 486 from 550 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 7:
640 divided by 81 is 7 with a remainder of 73.
Record the quotient 7 as the next digit in the result. 
Result so far: 4026.7
If we take 567 away from 640, we end up with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Let's proceed to step 8:
81 can be fit into 730 9 times, resulting in a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 4026.79
If we subtract 729 from 730, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 9:
If we divide 10 by 81, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 4026.79
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 10:
If we divide 100 by 81, we get 1 and a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 4026.7901
The remainder is 19 after subtracting 81 from 100.
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 11:
When dividing 190 by 81, we get 2 with a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 4026.79012
If we subtract 162 from 190, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 12:
When dividing 280 by 81, we get 3 with a remainder of 37.
Use 3 as the next digit of our solution. 
Result so far: 4026.790123
If we subtract 243 from 280, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 13:
370 divided by 81 is 4 with a remainder of 46.
The number 4 becomes the next digit in our result. 
Result so far: 4026.7901234
If we take 324 away from 370, 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.

Going ahead to step 14:
The number 81 fits into 460 5 times, leaving a remainder of 55.
Record the quotient 5 as the next digit in the result. 
Result so far: 4026.79012345
Subtract 405 from 460 to get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

The final result is 4026.79012345 with a remainder of 5.5e-08.