We're dividing 27506 by 61 
The aim is to understand the frequency of 61 in 27506.

Step 1:
61 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 61

Step 2:
When dividing 27 by 61, we get 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 61

On to step 3:
When dividing 275 by 61, we get 4 with a remainder of 31.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 244 from 275, we get 31.
Append the next digit (0) from the dividend to 31 and continue with: 310 / 61

Step 4:
If we divide 310 by 61, we get 5 and a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 45.0
If we take 305 away from 310, we end up with 5.
Bring next digit (6) of the dividend behind the 5 and repeat the process: 56 / 61

Step 5:
The number 61 fits into 56 0 times, leaving a remainder of 56.
Record the quotient 0 as the next digit in the result. 
Result so far: 450.0
Subtracting 0 from 56 leaves us with 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 6:
61 goes into 560 9 times with a remainder of 11.
Use 9 as the next digit of our solution. 
Result so far: 450.9
Subtracting 549 from 560 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 7:
61 can be fit into 110 1 times, resulting in a remainder of 49.
Put 1 as the next digit of the answer. 
Result so far: 450.91
If we subtract 61 from 110, we get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Let's proceed to step 8:
If we divide 490 by 61, we get 8 and a remainder of 2.
The next digit of our result is 8. 
Result so far: 450.918
Subtract 488 from 490 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 9:
The number 61 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 450.918
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 10:
200 divided by 61 is 3 with a remainder of 17.
The next digit of our result is 3. 
Result so far: 450.91803
If we take 183 away from 200, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 11:
The number 61 fits into 170 2 times, leaving a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 450.918032
If we take 122 away from 170, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 12:
When dividing 480 by 61, we get 7 with a remainder of 53.
Write down 7 as next digit of the result. 
Result so far: 450.9180327
If we subtract 427 from 480, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Advancing to step 13:
530 divided by 61 is 8 with a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 450.91803278
If we subtract 488 from 530, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

The quotient of the division is 450.91803278, and the remainder is 4.2e-08.