We're dividing 60973 by 26 
The aim is to understand the frequency of 26 in 60973.

Moving on to step 1:
26 can be fit into 6 0 times, resulting in a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Grab the next digit (0) from the dividend, add it to 6, then carry on: 60 / 26

Going ahead to step 2:
When dividing 60 by 26, we get 2 with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 8 after subtracting 52 from 60.
Bring next digit (9) of the dividend behind the 8 and repeat the process: 89 / 26

On to step 3:
The number 26 fits into 89 3 times, leaving a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
If we subtract 78 from 89, we get 11.
Grab the next digit (7) from the dividend, add it to 11, then carry on: 117 / 26

Moving on to step 4:
If we divide 117 by 26, we get 4 and a remainder of 13.
Use 4 as the next digit of our solution. 
Result so far: 234.0
If we take 104 away from 117, we end up with 13.
Take the next digit (3) from the dividend and append it to 13, then repeat: 133 / 26

Advancing to step 5:
If we divide 133 by 26, we get 5 and a remainder of 3.
Record the quotient 5 as the next digit in the result. 
Result so far: 2345.0
Subtract 130 from 133 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 6:
30 divided by 26 is 1 with a remainder of 4.
Use 1 as the next digit of our solution. 
Result so far: 2345.1
If we subtract 26 from 30, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 7:
40 divided by 26 is 1 with a remainder of 14.
The next digit of our result is 1. 
Result so far: 2345.11
If we take 26 away from 40, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The quotient of the division is 2345.11, and the remainder is 0.014.