We're dividing 261967 by 75 
The aim is to understand the frequency of 75 in 261967.

Step 1:
75 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 75

On to step 2:
If we divide 26 by 75, we get 0 and a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 75

Advancing to step 3:
If we divide 261 by 75, we get 3 and a remainder of 36.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 36 after subtracting 225 from 261.
Append the next digit (9) from the dividend to 36 and continue with: 369 / 75

Moving on to step 4:
The number 75 fits into 369 4 times, leaving a remainder of 69.
The next digit of our result is 4. 
Result so far: 34.0
Subtracting 300 from 369 leaves us with 69.
Append the next digit (6) from the dividend to 69 and continue with: 696 / 75

Let's proceed to step 5:
75 can be fit into 696 9 times, resulting in a remainder of 21.
The next digit of our result is 9. 
Result so far: 349.0
The remainder is 21 after subtracting 675 from 696.
Append the next digit (7) from the dividend to 21 and continue with: 217 / 75

On to step 6:
217 divided by 75 is 2 with a remainder of 67.
Record the quotient 2 as the next digit in the result. 
Result so far: 3492.0
If we take 150 away from 217, we end up with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

On to step 7:
670 divided by 75 is 8 with a remainder of 70.
The next digit of our result is 8. 
Result so far: 3492.8
Subtracting 600 from 670 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Advancing to step 8:
If we divide 700 by 75, we get 9 and a remainder of 25.
Write down 9 as next digit of the result. 
Result so far: 3492.89
If we take 675 away from 700, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 9:
When dividing 250 by 75, we get 3 with a remainder of 25.
Write down 3 as next digit of the result. 
Result so far: 3492.893
The remainder is 25 after subtracting 225 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 10:
75 goes into 250 3 times with a remainder of 25.
Put 3 as the next digit of the answer. 
Result so far: 3492.8933
Subtract 225 from 250 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

In conclusion, the division gives 3492.8933 with a balance of 0.00025.