We look at the division of 61860 by 48 
The aim is to understand the frequency of 48 in 61860.

Advancing to step 1:
48 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 48

Let's proceed to step 2:
48 goes into 61 1 times with a remainder of 13.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 48 from 61 to get 13.
Take the next digit (8) from the dividend and append it to 13, then repeat: 138 / 48

Let's proceed to step 3:
If we divide 138 by 48, we get 2 and a remainder of 42.
The next digit of our result is 2. 
Result so far: 12.0
Subtract 96 from 138 to get 42.
Include the next digit (6) from the dividend after 42, then repeat: 426 / 48

Moving on to step 4:
The number 48 fits into 426 8 times, leaving a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 128.0
The remainder is 42 after subtracting 384 from 426.
Take the next digit (0) from the dividend and append it to 42, then repeat: 420 / 48

Moving on to step 5:
48 goes into 420 8 times with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 1288.0
If we subtract 384 from 420, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 6:
When dividing 360 by 48, we get 7 with a remainder of 24.
Put 7 as the next digit of the answer. 
Result so far: 1288.7
Deduct 336 from 360 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 7:
The number 48 fits into 240 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 1288.75
If we subtract 240 from 240, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
48 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1288.75
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
0 divided by 48 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1288.75
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 1288.75 with a remainder of 0.0.