205923 ÷ 61 
The aim is to understand the frequency of 61 in 205923.

Advancing to step 1:
If we divide 2 by 61, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 61

Step 2:
61 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Include the next digit (5) from the dividend after 20, then repeat: 205 / 61

Step 3:
61 goes into 205 3 times with a remainder of 22.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 183 from 205, we get 22.
Fetch the next digit (9) from the dividend, attach it to 22 and continue: 229 / 61

Going ahead to step 4:
When dividing 229 by 61, we get 3 with a remainder of 46.
Write down 3 as next digit of the result. 
Result so far: 33.0
Subtract 183 from 229 to get 46.
Fetch the next digit (2) from the dividend, attach it to 46 and continue: 462 / 61

Advancing to step 5:
61 goes into 462 7 times with a remainder of 35.
Write down 7 as next digit of the result. 
Result so far: 337.0
Subtract 427 from 462 to get 35.
Fetch the next digit (3) from the dividend, attach it to 35 and continue: 353 / 61

Advancing to step 6:
61 goes into 353 5 times with a remainder of 48.
Write down 5 as next digit of the result. 
Result so far: 3375.0
The remainder is 48 after subtracting 305 from 353.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 7:
480 divided by 61 is 7 with a remainder of 53.
Put 7 as the next digit of the answer. 
Result so far: 3375.7
Subtracting 427 from 480 leaves us with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 8:
530 divided by 61 is 8 with a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 3375.78
Deduct 488 from 530 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 9:
When dividing 420 by 61, we get 6 with a remainder of 54.
Record the quotient 6 as the next digit in the result. 
Result so far: 3375.786
Subtracting 366 from 420 leaves us with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 10:
540 divided by 61 is 8 with a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 3375.7868
Subtracting 488 from 540 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 11:
61 can be fit into 520 8 times, resulting in a remainder of 32.
The next digit of our result is 8. 
Result so far: 3375.78688
The remainder is 32 after subtracting 488 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 3375.78688 with a balance of 3.2e-05.