271198 ÷ 61 
The aim is to understand the frequency of 61 in 271198.

On to step 1:
If we divide 2 by 61, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 61

Let's proceed to step 2:
61 goes into 27 0 times with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Fetch the next digit (1) from the dividend, attach it to 27 and continue: 271 / 61

Advancing to step 3:
The number 61 fits into 271 4 times, leaving a remainder of 27.
Write down 4 as next digit of the result. 
Result so far: 4.0
Deduct 244 from 271 and we're left with 27.
Take the next digit (1) from the dividend and append it to 27, then repeat: 271 / 61

On to step 4:
61 can be fit into 271 4 times, resulting in a remainder of 27.
Write down 4 as next digit of the result. 
Result so far: 44.0
Subtract 244 from 271 to get 27.
Append the next digit (9) from the dividend to 27 and continue with: 279 / 61

Step 5:
61 goes into 279 4 times with a remainder of 35.
Write down 4 as next digit of the result. 
Result so far: 444.0
Deduct 244 from 279 and we're left with 35.
Bring next digit (8) of the dividend behind the 35 and repeat the process: 358 / 61

Step 6:
When dividing 358 by 61, we get 5 with a remainder of 53.
The number 5 becomes the next digit in our result. 
Result so far: 4445.0
Subtracting 305 from 358 leaves us with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 7:
61 goes into 530 8 times with a remainder of 42.
The next digit of our result is 8. 
Result so far: 4445.8
Subtracting 488 from 530 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 8:
61 can be fit into 420 6 times, resulting in a remainder of 54.
The next digit of our result is 6. 
Result so far: 4445.86
If we subtract 366 from 420, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 9:
When dividing 540 by 61, we get 8 with a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 4445.868
If we subtract 488 from 540, 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.

Let's proceed to step 10:
61 goes into 520 8 times with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 4445.8688
If we take 488 away from 520, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 4445.8688, and the remainder is 0.00032.