We're dividing 264840 by 61 
The aim is to understand the frequency of 61 in 264840.

Going ahead to step 1:
61 goes into 2 0 times with 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.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 61

Let's proceed to step 2:
61 can be fit into 26 0 times, resulting in a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Bring next digit (4) of the dividend behind the 26 and repeat the process: 264 / 61

Let's proceed to step 3:
61 can be fit into 264 4 times, resulting in a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 244 from 264 leaves us with 20.
Include the next digit (8) from the dividend after 20, then repeat: 208 / 61

Let's proceed to step 4:
If we divide 208 by 61, we get 3 and a remainder of 25.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
Subtract 183 from 208 to get 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 61

Step 5:
61 goes into 254 4 times with a remainder of 10.
Record the quotient 4 as the next digit in the result. 
Result so far: 434.0
Subtract 244 from 254 to get 10.
Bring next digit (0) of the dividend behind the 10 and repeat the process: 100 / 61

Going ahead to step 6:
100 divided by 61 is 1 with a remainder of 39.
Put 1 as the next digit of the answer. 
Result so far: 4341.0
Deduct 61 from 100 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
390 divided by 61 is 6 with a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 4341.6
Subtract 366 from 390 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 8:
240 divided by 61 is 3 with a remainder of 57.
Write down 3 as next digit of the result. 
Result so far: 4341.63
Subtracting 183 from 240 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Let's proceed to step 9:
The number 61 fits into 570 9 times, leaving a remainder of 21.
Put 9 as the next digit of the answer. 
Result so far: 4341.639
Subtracting 549 from 570 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 10:
If we divide 210 by 61, we get 3 and a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 4341.6393
Subtracting 183 from 210 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 11:
270 divided by 61 is 4 with a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 4341.63934
If we subtract 244 from 270, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 12:
When dividing 260 by 61, we get 4 with a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 4341.639344
If we subtract 244 from 260, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 4341.639344 and a remainder of 1.6e-06.