24728 divided by 61 
The aim is to understand the frequency of 61 in 24728.

Advancing to step 1:
If we divide 2 by 61, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (4) from the dividend and append it to 2, then repeat: 24 / 61

Let's proceed to step 2:
24 divided by 61 is 0 with a remainder of 24.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 24, we get 24.
Append the next digit (7) from the dividend to 24 and continue with: 247 / 61

Step 3:
If we divide 247 by 61, we get 4 and a remainder of 3.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 244 from 247 to get 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 61

On to step 4:
When dividing 32 by 61, we get 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 40.0
If we take 0 away from 32, we end up with 32.
Include the next digit (8) from the dividend after 32, then repeat: 328 / 61

Moving on to step 5:
61 goes into 328 5 times with a remainder of 23.
Put 5 as the next digit of the answer. 
Result so far: 405.0
If we take 305 away from 328, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 6:
The number 61 fits into 230 3 times, leaving a remainder of 47.
Write down 3 as next digit of the result. 
Result so far: 405.3
Subtracting 183 from 230 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 7:
When dividing 470 by 61, we get 7 with a remainder of 43.
Write down 7 as next digit of the result. 
Result so far: 405.37
Deduct 427 from 470 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 8:
430 divided by 61 is 7 with a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 405.377
Subtracting 427 from 430 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

In conclusion, the division gives 405.377 with a balance of 0.0003.