We look at the division of 272846 by 61 
The aim is to understand the frequency of 61 in 272846.

Advancing to step 1:
61 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 61

On 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
The remainder is 27 after subtracting 0 from 27.
Append the next digit (2) from the dividend to 27 and continue with: 272 / 61

Going ahead to step 3:
The number 61 fits into 272 4 times, leaving a remainder of 28.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we subtract 244 from 272, we get 28.
Bring next digit (8) of the dividend behind the 28 and repeat the process: 288 / 61

Step 4:
61 goes into 288 4 times with a remainder of 44.
The next digit of our result is 4. 
Result so far: 44.0
Subtract 244 from 288 to get 44.
Fetch the next digit (4) from the dividend, attach it to 44 and continue: 444 / 61

Advancing to step 5:
444 divided by 61 is 7 with a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 447.0
The remainder is 17 after subtracting 427 from 444.
Fetch the next digit (6) from the dividend, attach it to 17 and continue: 176 / 61

Step 6:
The number 61 fits into 176 2 times, leaving a remainder of 54.
Record the quotient 2 as the next digit in the result. 
Result so far: 4472.0
Deduct 122 from 176 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 7:
61 can be fit into 540 8 times, resulting in a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 4472.8
If we take 488 away from 540, we end up with 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 8:
When dividing 520 by 61, we get 8 with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 4472.88
The remainder is 32 after subtracting 488 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 4472.88 with a remainder of 0.032.