27027617 divided by 61 
The aim is to understand the frequency of 61 in 27027617.

Step 1:
61 can be fit into 2 0 times, resulting in 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.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 61

Going ahead to step 2:
61 can be fit into 27 0 times, resulting in a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Bring next digit (0) of the dividend behind the 27 and repeat the process: 270 / 61

Let's proceed to step 3:
The number 61 fits into 270 4 times, leaving a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 244 away from 270, we end up with 26.
Append the next digit (2) from the dividend to 26 and continue with: 262 / 61

Advancing to step 4:
262 divided by 61 is 4 with a remainder of 18.
Use 4 as the next digit of our solution. 
Result so far: 44.0
Subtract 244 from 262 to get 18.
Append the next digit (7) from the dividend to 18 and continue with: 187 / 61

Let's proceed to step 5:
If we divide 187 by 61, we get 3 and a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 443.0
If we take 183 away from 187, we end up with 4.
Take the next digit (6) from the dividend and append it to 4, then repeat: 46 / 61

Going ahead to step 6:
61 can be fit into 46 0 times, resulting in a remainder of 46.
Use 0 as the next digit of our solution. 
Result so far: 4430.0
Deduct 0 from 46 and we're left with 46.
Bring next digit (1) of the dividend behind the 46 and repeat the process: 461 / 61

Going ahead to step 7:
The number 61 fits into 461 7 times, leaving a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 44307.0
Subtracting 427 from 461 leaves us with 34.
Fetch the next digit (7) from the dividend, attach it to 34 and continue: 347 / 61

Let's proceed to step 8:
61 goes into 347 5 times with a remainder of 42.
The number 5 becomes the next digit in our result. 
Result so far: 443075.0
Subtract 305 from 347 to 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.

Advancing to step 9:
61 can be fit into 420 6 times, resulting in a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 443075.6
Subtract 366 from 420 to 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 10:
61 can be fit into 540 8 times, resulting in a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 443075.68
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.

Going ahead to step 11:
61 can be fit into 520 8 times, resulting in a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 443075.688
Deduct 488 from 520 and we're left 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.

In conclusion, the division gives 443075.688 with a balance of 0.0032.