We're dividing 30960348 by 261 
The aim is to understand the frequency of 261 in 30960348.

Step 1:
If we divide 3 by 261, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (0) from the dividend, add it to 3, then carry on: 30 / 261

Moving on to step 2:
261 can be fit into 30 0 times, resulting in a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 30 after subtracting 0 from 30.
Append the next digit (9) from the dividend to 30 and continue with: 309 / 261

Moving on to step 3:
261 can be fit into 309 1 times, resulting in a remainder of 48.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 261 away from 309, we end up with 48.
Append the next digit (6) from the dividend to 48 and continue with: 486 / 261

Advancing to step 4:
486 divided by 261 is 1 with a remainder of 225.
Put 1 as the next digit of the answer. 
Result so far: 11.0
Subtracting 261 from 486 leaves us with 225.
Include the next digit (0) from the dividend after 225, then repeat: 2250 / 261

Going ahead to step 5:
261 goes into 2250 8 times with a remainder of 162.
The number 8 becomes the next digit in our result. 
Result so far: 118.0
Deduct 2088 from 2250 and we're left with 162.
Grab the next digit (3) from the dividend, add it to 162, then carry on: 1623 / 261

Step 6:
1623 divided by 261 is 6 with a remainder of 57.
Put 6 as the next digit of the answer. 
Result so far: 1186.0
Subtracting 1566 from 1623 leaves us with 57.
Include the next digit (4) from the dividend after 57, then repeat: 574 / 261

Going ahead to step 7:
The number 261 fits into 574 2 times, leaving a remainder of 52.
Put 2 as the next digit of the answer. 
Result so far: 11862.0
Subtract 522 from 574 to get 52.
Take the next digit (8) from the dividend and append it to 52, then repeat: 528 / 261

Moving on to step 8:
When dividing 528 by 261, we get 2 with a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 118622.0
If we subtract 522 from 528, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 9:
261 can be fit into 60 0 times, resulting in a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 118622.0
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.

Going ahead to step 10:
If we divide 600 by 261, we get 2 and a remainder of 78.
Put 2 as the next digit of the answer. 
Result so far: 118622.02
If we subtract 522 from 600, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Let's proceed to step 11:
When dividing 780 by 261, we get 2 with a remainder of 258.
Record the quotient 2 as the next digit in the result. 
Result so far: 118622.022
Subtracting 522 from 780 leaves us with 258.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2580, and continue the process.

Our division results in 118622.022 with a remaining 0.0258.