261324 ÷ 81 
The aim is to understand the frequency of 81 in 261324.

Advancing to step 1:
81 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 81

Let's proceed to step 2:
When dividing 26 by 81, we get 0 with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 81

Going ahead to step 3:
261 divided by 81 is 3 with a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 243 from 261 to get 18.
Fetch the next digit (3) from the dividend, attach it to 18 and continue: 183 / 81

Step 4:
If we divide 183 by 81, we get 2 and a remainder of 21.
Write down 2 as next digit of the result. 
Result so far: 32.0
If we take 162 away from 183, we end up with 21.
Bring next digit (2) of the dividend behind the 21 and repeat the process: 212 / 81

On to step 5:
The number 81 fits into 212 2 times, leaving a remainder of 50.
Use 2 as the next digit of our solution. 
Result so far: 322.0
If we subtract 162 from 212, we get 50.
Append the next digit (4) from the dividend to 50 and continue with: 504 / 81

On to step 6:
504 divided by 81 is 6 with a remainder of 18.
Put 6 as the next digit of the answer. 
Result so far: 3226.0
If we subtract 486 from 504, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 7:
81 can be fit into 180 2 times, resulting in a remainder of 18.
The next digit of our result is 2. 
Result so far: 3226.2
If we subtract 162 from 180, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 8:
The number 81 fits into 180 2 times, leaving a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 3226.22
The remainder is 18 after subtracting 162 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Our division results in 3226.22 with a remaining 0.018.