We're dividing 543136 by 61 
The aim is to understand the frequency of 61 in 543136.

Advancing to step 1:
When dividing 5 by 61, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 61

Step 2:
54 divided by 61 is 0 with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Grab the next digit (3) from the dividend, add it to 54, then carry on: 543 / 61

Moving on to step 3:
If we divide 543 by 61, we get 8 and a remainder of 55.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
The remainder is 55 after subtracting 488 from 543.
Take the next digit (1) from the dividend and append it to 55, then repeat: 551 / 61

Moving on to step 4:
The number 61 fits into 551 9 times, leaving a remainder of 2.
The next digit of our result is 9. 
Result so far: 89.0
The remainder is 2 after subtracting 549 from 551.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 61

Let's proceed to step 5:
23 divided by 61 is 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 890.0
Subtracting 0 from 23 leaves us with 23.
Take the next digit (6) from the dividend and append it to 23, then repeat: 236 / 61

Going ahead to step 6:
61 goes into 236 3 times with a remainder of 53.
Use 3 as the next digit of our solution. 
Result so far: 8903.0
If we subtract 183 from 236, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Let's proceed to step 7:
If we divide 530 by 61, we get 8 and a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 8903.8
Subtract 488 from 530 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 8:
When dividing 420 by 61, we get 6 with a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 8903.86
Subtract 366 from 420 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 9:
61 can be fit into 540 8 times, resulting in a remainder of 52.
The next digit of our result is 8. 
Result so far: 8903.868
If we subtract 488 from 540, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 10:
61 can be fit into 520 8 times, resulting in a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 8903.8688
Subtracting 488 from 520 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 8903.8688, and the remainder is 0.00032.