We're dividing 239540 by 61 
The aim is to understand the frequency of 61 in 239540.

Step 1:
When dividing 2 by 61, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 61

Moving on to step 2:
When dividing 23 by 61, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Fetch the next digit (9) from the dividend, attach it to 23 and continue: 239 / 61

Going ahead to step 3:
If we divide 239 by 61, we get 3 and a remainder of 56.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 56 after subtracting 183 from 239.
Include the next digit (5) from the dividend after 56, then repeat: 565 / 61

Let's proceed to step 4:
565 divided by 61 is 9 with a remainder of 16.
Record the quotient 9 as the next digit in the result. 
Result so far: 39.0
If we take 549 away from 565, we end up with 16.
Take the next digit (4) from the dividend and append it to 16, then repeat: 164 / 61

Let's proceed to step 5:
164 divided by 61 is 2 with a remainder of 42.
The number 2 becomes the next digit in our result. 
Result so far: 392.0
If we subtract 122 from 164, we get 42.
Include the next digit (0) from the dividend after 42, then repeat: 420 / 61

Step 6:
61 can be fit into 420 6 times, resulting in a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 3926.0
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.

Going ahead to step 7:
If we divide 540 by 61, we get 8 and a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 3926.8
If we take 488 away from 540, we end up 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 8:
If we divide 520 by 61, we get 8 and a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 3926.88
Subtract 488 from 520 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 3926.88 with a remaining 0.032.