104761 ÷ 81 
The aim is to understand the frequency of 81 in 104761.

Advancing to step 1:
1 divided by 81 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 81

Going ahead to step 2:
81 goes into 10 0 times with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Append the next digit (4) from the dividend to 10 and continue with: 104 / 81

Step 3:
When dividing 104 by 81, we get 1 with a remainder of 23.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 81 from 104 leaves us with 23.
Fetch the next digit (7) from the dividend, attach it to 23 and continue: 237 / 81

Advancing to step 4:
237 divided by 81 is 2 with a remainder of 75.
Write down 2 as next digit of the result. 
Result so far: 12.0
Deduct 162 from 237 and we're left with 75.
Include the next digit (6) from the dividend after 75, then repeat: 756 / 81

Moving on to step 5:
When dividing 756 by 81, we get 9 with a remainder of 27.
Put 9 as the next digit of the answer. 
Result so far: 129.0
The remainder is 27 after subtracting 729 from 756.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 81

Advancing to step 6:
The number 81 fits into 271 3 times, leaving a remainder of 28.
The number 3 becomes the next digit in our result. 
Result so far: 1293.0
The remainder is 28 after subtracting 243 from 271.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 7:
280 divided by 81 is 3 with a remainder of 37.
Write down 3 as next digit of the result. 
Result so far: 1293.3
Deduct 243 from 280 and we're left with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 8:
81 goes into 370 4 times with a remainder of 46.
Record the quotient 4 as the next digit in the result. 
Result so far: 1293.34
Subtract 324 from 370 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Moving on to step 9:
If we divide 460 by 81, we get 5 and a remainder of 55.
Use 5 as the next digit of our solution. 
Result so far: 1293.345
Subtract 405 from 460 to get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Going ahead to step 10:
When dividing 550 by 81, we get 6 with a remainder of 64.
The next digit of our result is 6. 
Result so far: 1293.3456
The remainder is 64 after subtracting 486 from 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 11:
640 divided by 81 is 7 with a remainder of 73.
Record the quotient 7 as the next digit in the result. 
Result so far: 1293.34567
If we subtract 567 from 640, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 12:
If we divide 730 by 81, we get 9 and a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 1293.345679
Subtracting 729 from 730 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 13:
81 goes into 10 0 times with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 1293.345679
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 14:
If we divide 100 by 81, we get 1 and a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 1293.34567901
Deduct 81 from 100 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

In conclusion, the division gives 1293.34567901 with a balance of 1.9e-08.