We look at the division of 21476838 by 61 
The aim is to understand the frequency of 61 in 21476838.

Moving on to step 1:
If we divide 2 by 61, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 61

Going ahead to step 2:
When dividing 21 by 61, we get 0 with a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 21 and we're left with 21.
Grab the next digit (4) from the dividend, add it to 21, then carry on: 214 / 61

Step 3:
61 goes into 214 3 times with a remainder of 31.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 183 from 214 and we're left with 31.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 61

Going ahead to step 4:
When dividing 317 by 61, we get 5 with a remainder of 12.
Write down 5 as next digit of the result. 
Result so far: 35.0
Subtracting 305 from 317 leaves us with 12.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 61

Step 5:
When dividing 126 by 61, we get 2 with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 352.0
The remainder is 4 after subtracting 122 from 126.
Bring next digit (8) of the dividend behind the 4 and repeat the process: 48 / 61

Let's proceed to step 6:
61 goes into 48 0 times with a remainder of 48.
The next digit of our result is 0. 
Result so far: 3520.0
Deduct 0 from 48 and we're left with 48.
Append the next digit (3) from the dividend to 48 and continue with: 483 / 61

On to step 7:
The number 61 fits into 483 7 times, leaving a remainder of 56.
The next digit of our result is 7. 
Result so far: 35207.0
Subtracting 427 from 483 leaves us with 56.
Append the next digit (8) from the dividend to 56 and continue with: 568 / 61

Going ahead to step 8:
568 divided by 61 is 9 with a remainder of 19.
Record the quotient 9 as the next digit in the result. 
Result so far: 352079.0
Deduct 549 from 568 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 9:
61 goes into 190 3 times with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 352079.3
If we take 183 away from 190, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 10:
The number 61 fits into 70 1 times, leaving a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 352079.31
If we take 61 away from 70, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 11:
When dividing 90 by 61, we get 1 with a remainder of 29.
The next digit of our result is 1. 
Result so far: 352079.311
If we take 61 away from 90, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

In conclusion, the division gives 352079.311 with a balance of 0.0029.