Let's divide 260617 by 81
The aim is to understand the frequency of 81 in 260617.

Step 1:
The number 81 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 81

Going ahead to step 2:
If we divide 26 by 81, we get 0 and a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Append the next digit (0) from the dividend to 26 and continue with: 260 / 81

Moving on to step 3:
The number 81 fits into 260 3 times, leaving a remainder of 17.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 243 from 260 to get 17.
Bring next digit (6) of the dividend behind the 17 and repeat the process: 176 / 81

Let's proceed to step 4:
If we divide 176 by 81, we get 2 and a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 32.0
Subtracting 162 from 176 leaves us with 14.
Append the next digit (1) from the dividend to 14 and continue with: 141 / 81

On to step 5:
81 can be fit into 141 1 times, resulting in a remainder of 60.
The next digit of our result is 1. 
Result so far: 321.0
Deduct 81 from 141 and we're left with 60.
Fetch the next digit (7) from the dividend, attach it to 60 and continue: 607 / 81

On to step 6:
81 goes into 607 7 times with a remainder of 40.
The next digit of our result is 7. 
Result so far: 3217.0
Subtracting 567 from 607 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 7:
The number 81 fits into 400 4 times, leaving a remainder of 76.
Put 4 as the next digit of the answer. 
Result so far: 3217.4
Deduct 324 from 400 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Step 8:
760 divided by 81 is 9 with a remainder of 31.
Put 9 as the next digit of the answer. 
Result so far: 3217.49
Subtract 729 from 760 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 9:
310 divided by 81 is 3 with a remainder of 67.
Use 3 as the next digit of our solution. 
Result so far: 3217.493
Subtract 243 from 310 to get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Step 10:
670 divided by 81 is 8 with a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 3217.4938
If we take 648 away from 670, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 11:
81 goes into 220 2 times with a remainder of 58.
Record the quotient 2 as the next digit in the result. 
Result so far: 3217.49382
Subtract 162 from 220 to get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Advancing to step 12:
580 divided by 81 is 7 with a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 3217.493827
Subtracting 567 from 580 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 13:
81 goes into 130 1 times with a remainder of 49.
Record the quotient 1 as the next digit in the result. 
Result so far: 3217.4938271
Subtract 81 from 130 to get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Moving on to step 14:
If we divide 490 by 81, we get 6 and a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 3217.49382716
The remainder is 4 after subtracting 486 from 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 3217.49382716 with a balance of 4e-09.