163678 ÷ 61 
The aim is to understand the frequency of 61 in 163678.

Advancing to step 1:
The number 61 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 61

Let's proceed to step 2:
61 can be fit into 16 0 times, resulting in a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 16 and we're left with 16.
Append the next digit (3) from the dividend to 16 and continue with: 163 / 61

Advancing to step 3:
61 goes into 163 2 times with a remainder of 41.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 41 after subtracting 122 from 163.
Fetch the next digit (6) from the dividend, attach it to 41 and continue: 416 / 61

Advancing to step 4:
When dividing 416 by 61, we get 6 with a remainder of 50.
Use 6 as the next digit of our solution. 
Result so far: 26.0
Subtract 366 from 416 to get 50.
Grab the next digit (7) from the dividend, add it to 50, then carry on: 507 / 61

Going ahead to step 5:
61 can be fit into 507 8 times, resulting in a remainder of 19.
The number 8 becomes the next digit in our result. 
Result so far: 268.0
The remainder is 19 after subtracting 488 from 507.
Take the next digit (8) from the dividend and append it to 19, then repeat: 198 / 61

Let's proceed to step 6:
61 can be fit into 198 3 times, resulting in a remainder of 15.
The number 3 becomes the next digit in our result. 
Result so far: 2683.0
The remainder is 15 after subtracting 183 from 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 7:
150 divided by 61 is 2 with a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 2683.2
Deduct 122 from 150 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 8:
The number 61 fits into 280 4 times, leaving a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 2683.24
The remainder is 36 after subtracting 244 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 9:
The number 61 fits into 360 5 times, leaving a remainder of 55.
Record the quotient 5 as the next digit in the result. 
Result so far: 2683.245
Subtracting 305 from 360 leaves us with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 10:
When dividing 550 by 61, we get 9 with a remainder of 1.
Use 9 as the next digit of our solution. 
Result so far: 2683.2459
If we subtract 549 from 550, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 11:
If we divide 10 by 61, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 2683.2459
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 12:
When dividing 100 by 61, we get 1 with a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 2683.245901
The remainder is 39 after subtracting 61 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 13:
When dividing 390 by 61, we get 6 with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 2683.2459016
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.

Step 14:
61 goes into 240 3 times with a remainder of 57.
Use 3 as the next digit of our solution. 
Result so far: 2683.24590163
If we take 183 away from 240, we end up 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.

The final result is 2683.24590163 with a remainder of 5.7e-08.