61203178 ÷ 232 
The aim is to understand the frequency of 232 in 61203178.

Let's proceed to step 1:
When dividing 6 by 232, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 232

Moving on to step 2:
The number 232 fits into 61 0 times, leaving a remainder of 61.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Include the next digit (2) from the dividend after 61, then repeat: 612 / 232

On to step 3:
612 divided by 232 is 2 with a remainder of 148.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 464 away from 612, we end up with 148.
Grab the next digit (0) from the dividend, add it to 148, then carry on: 1480 / 232

Let's proceed to step 4:
232 can be fit into 1480 6 times, resulting in a remainder of 88.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
Subtract 1392 from 1480 to get 88.
Grab the next digit (3) from the dividend, add it to 88, then carry on: 883 / 232

Let's proceed to step 5:
If we divide 883 by 232, we get 3 and a remainder of 187.
The number 3 becomes the next digit in our result. 
Result so far: 263.0
Subtract 696 from 883 to get 187.
Take the next digit (1) from the dividend and append it to 187, then repeat: 1871 / 232

Step 6:
If we divide 1871 by 232, we get 8 and a remainder of 15.
The number 8 becomes the next digit in our result. 
Result so far: 2638.0
Deduct 1856 from 1871 and we're left with 15.
Bring next digit (7) of the dividend behind the 15 and repeat the process: 157 / 232

Let's proceed to step 7:
157 divided by 232 is 0 with a remainder of 157.
Record the quotient 0 as the next digit in the result. 
Result so far: 26380.0
If we take 0 away from 157, we end up with 157.
Append the next digit (8) from the dividend to 157 and continue with: 1578 / 232

Moving on to step 8:
232 can be fit into 1578 6 times, resulting in a remainder of 186.
The next digit of our result is 6. 
Result so far: 263806.0
If we subtract 1392 from 1578, we get 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Going ahead to step 9:
232 can be fit into 1860 8 times, resulting in a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 263806.8
If we subtract 1856 from 1860, 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.

Advancing to step 10:
232 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 263806.8
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 11:
The number 232 fits into 400 1 times, leaving a remainder of 168.
Use 1 as the next digit of our solution. 
Result so far: 263806.801
Subtracting 232 from 400 leaves us with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Moving on to step 12:
232 goes into 1680 7 times with a remainder of 56.
The next digit of our result is 7. 
Result so far: 263806.8017
If we subtract 1624 from 1680, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 13:
560 divided by 232 is 2 with a remainder of 96.
Put 2 as the next digit of the answer. 
Result so far: 263806.80172
If we subtract 464 from 560, we get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Let's proceed to step 14:
If we divide 960 by 232, we get 4 and a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 263806.801724
If we subtract 928 from 960, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 15:
320 divided by 232 is 1 with a remainder of 88.
The number 1 becomes the next digit in our result. 
Result so far: 263806.8017241
If we subtract 232 from 320, we get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Moving on to step 16:
232 goes into 880 3 times with a remainder of 184.
Use 3 as the next digit of our solution. 
Result so far: 263806.80172413
Subtracting 696 from 880 leaves us with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

In conclusion, the division gives 263806.80172413 with a balance of 1.84e-07.