We're dividing 19059 by 61 
The aim is to understand the frequency of 61 in 19059.

Step 1:
When dividing 1 by 61, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 61

Advancing to step 2:
61 can be fit into 19 0 times, resulting in a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 19 leaves us with 19.
Fetch the next digit (0) from the dividend, attach it to 19 and continue: 190 / 61

Going ahead to step 3:
190 divided by 61 is 3 with a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 183 away from 190, we end up with 7.
Fetch the next digit (5) from the dividend, attach it to 7 and continue: 75 / 61

Advancing to step 4:
75 divided by 61 is 1 with a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 31.0
Deduct 61 from 75 and we're left with 14.
Fetch the next digit (9) from the dividend, attach it to 14 and continue: 149 / 61

Moving on to step 5:
The number 61 fits into 149 2 times, leaving a remainder of 27.
The next digit of our result is 2. 
Result so far: 312.0
The remainder is 27 after subtracting 122 from 149.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 6:
When dividing 270 by 61, we get 4 with a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 312.4
If we subtract 244 from 270, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 7:
The number 61 fits into 260 4 times, leaving a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 312.44
The remainder is 16 after subtracting 244 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final outcome is 312.44, with a leftover of 0.016.