40170 ÷ 61 
The aim is to understand the frequency of 61 in 40170.

Advancing to step 1:
61 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 61

Let's proceed to step 2:
The number 61 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Bring next digit (1) of the dividend behind the 40 and repeat the process: 401 / 61

Let's proceed to step 3:
The number 61 fits into 401 6 times, leaving a remainder of 35.
The next digit of our result is 6. 
Result so far: 6.0
The remainder is 35 after subtracting 366 from 401.
Grab the next digit (7) from the dividend, add it to 35, then carry on: 357 / 61

Advancing to step 4:
If we divide 357 by 61, we get 5 and a remainder of 52.
Use 5 as the next digit of our solution. 
Result so far: 65.0
The remainder is 52 after subtracting 305 from 357.
Fetch the next digit (0) from the dividend, attach it to 52 and continue: 520 / 61

Moving on to step 5:
When dividing 520 by 61, we get 8 with a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 658.0
If we take 488 away from 520, we end up 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.

Let's proceed to step 6:
61 goes into 320 5 times with a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 658.5
The remainder is 15 after subtracting 305 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 7:
150 divided by 61 is 2 with a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 658.52
If we subtract 122 from 150, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 8:
When dividing 280 by 61, we get 4 with a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 658.524
If we take 244 away from 280, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 9:
61 goes into 360 5 times with a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 658.5245
Deduct 305 from 360 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 10:
When dividing 550 by 61, we get 9 with a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 658.52459
Subtract 549 from 550 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 11:
61 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 658.52459
The remainder is 10 after subtracting 0 from 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 12:
61 goes into 100 1 times with a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 658.5245901
Subtract 61 from 100 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 13:
If we divide 390 by 61, we get 6 and a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 658.52459016
If we subtract 366 from 390, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 658.52459016 with a remainder of 2.4e-08.