We're dividing 243440 by 51 
The aim is to understand the frequency of 51 in 243440.

Moving on to step 1:
When dividing 2 by 51, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (4) from the dividend, attach it to 2 and continue: 24 / 51

Let's proceed to step 2:
If we divide 24 by 51, we get 0 and a remainder of 24.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 24 and we're left with 24.
Take the next digit (3) from the dividend and append it to 24, then repeat: 243 / 51

Going ahead to step 3:
When dividing 243 by 51, we get 4 with a remainder of 39.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Deduct 204 from 243 and we're left with 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 51

Step 4:
When dividing 394 by 51, we get 7 with a remainder of 37.
Use 7 as the next digit of our solution. 
Result so far: 47.0
If we subtract 357 from 394, we get 37.
Bring next digit (4) of the dividend behind the 37 and repeat the process: 374 / 51

Going ahead to step 5:
When dividing 374 by 51, we get 7 with a remainder of 17.
The number 7 becomes the next digit in our result. 
Result so far: 477.0
Deduct 357 from 374 and we're left with 17.
Include the next digit (0) from the dividend after 17, then repeat: 170 / 51

Let's proceed to step 6:
51 goes into 170 3 times with a remainder of 17.
Put 3 as the next digit of the answer. 
Result so far: 4773.0
The remainder is 17 after subtracting 153 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 7:
170 divided by 51 is 3 with a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 4773.3
If we subtract 153 from 170, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 8:
51 can be fit into 170 3 times, resulting in a remainder of 17.
The next digit of our result is 3. 
Result so far: 4773.33
Deduct 153 from 170 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

The final result is 4773.33 with a remainder of 0.017.