We're dividing 104823 by 61 
The aim is to understand the frequency of 61 in 104823.

Let's proceed to step 1:
1 divided by 61 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 61

Step 2:
61 goes into 10 0 times with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Bring next digit (4) of the dividend behind the 10 and repeat the process: 104 / 61

Moving on to step 3:
104 divided by 61 is 1 with a remainder of 43.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 61 from 104 to get 43.
Take the next digit (8) from the dividend and append it to 43, then repeat: 438 / 61

Going ahead to step 4:
438 divided by 61 is 7 with a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
If we take 427 away from 438, we end up with 11.
Take the next digit (2) from the dividend and append it to 11, then repeat: 112 / 61

Step 5:
61 can be fit into 112 1 times, resulting in a remainder of 51.
The number 1 becomes the next digit in our result. 
Result so far: 171.0
Subtract 61 from 112 to get 51.
Append the next digit (3) from the dividend to 51 and continue with: 513 / 61

On to step 6:
If we divide 513 by 61, we get 8 and a remainder of 25.
Put 8 as the next digit of the answer. 
Result so far: 1718.0
The remainder is 25 after subtracting 488 from 513.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 7:
If we divide 250 by 61, we get 4 and a remainder of 6.
Put 4 as the next digit of the answer. 
Result so far: 1718.4
Deduct 244 from 250 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 8:
61 can be fit into 60 0 times, resulting in a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 1718.4
Subtracting 0 from 60 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 9:
If we divide 600 by 61, we get 9 and a remainder of 51.
Record the quotient 9 as the next digit in the result. 
Result so far: 1718.409
If we subtract 549 from 600, we get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Moving on to step 10:
61 goes into 510 8 times with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 1718.4098
If we take 488 away from 510, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 11:
The number 61 fits into 220 3 times, leaving a remainder of 37.
Record the quotient 3 as the next digit in the result. 
Result so far: 1718.40983
Subtract 183 from 220 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Going ahead to step 12:
61 goes into 370 6 times with a remainder of 4.
Use 6 as the next digit of our solution. 
Result so far: 1718.409836
If we subtract 366 from 370, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 13:
When dividing 40 by 61, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 1718.409836
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 14:
400 divided by 61 is 6 with a remainder of 34.
The next digit of our result is 6. 
Result so far: 1718.40983606
If we subtract 366 from 400, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

The quotient of the division is 1718.40983606, and the remainder is 3.4e-08.