We look at the division of 676240 by 61 
The aim is to understand the frequency of 61 in 676240.

Step 1:
61 goes into 6 0 times with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 61

Advancing to step 2:
61 goes into 67 1 times with a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 61 away from 67, we end up with 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 61

Going ahead to step 3:
When dividing 66 by 61, we get 1 with a remainder of 5.
The next digit of our result is 1. 
Result so far: 11.0
The remainder is 5 after subtracting 61 from 66.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 61

Moving on to step 4:
The number 61 fits into 52 0 times, leaving a remainder of 52.
The next digit of our result is 0. 
Result so far: 110.0
The remainder is 52 after subtracting 0 from 52.
Take the next digit (4) from the dividend and append it to 52, then repeat: 524 / 61

On to step 5:
If we divide 524 by 61, we get 8 and a remainder of 36.
Record the quotient 8 as the next digit in the result. 
Result so far: 1108.0
Deduct 488 from 524 and we're left with 36.
Grab the next digit (0) from the dividend, add it to 36, then carry on: 360 / 61

Step 6:
The number 61 fits into 360 5 times, leaving a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 11085.0
Subtract 305 from 360 to get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Advancing to step 7:
61 can be fit into 550 9 times, resulting in a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 11085.9
Deduct 549 from 550 and we're left with 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 8:
61 goes into 10 0 times with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 11085.9
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 9:
The number 61 fits into 100 1 times, leaving a remainder of 39.
Record the quotient 1 as the next digit in the result. 
Result so far: 11085.901
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 10:
When dividing 390 by 61, we get 6 with a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 11085.9016
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.

Step 11:
61 can be fit into 240 3 times, resulting in a remainder of 57.
Write down 3 as next digit of the result. 
Result so far: 11085.90163
Subtract 183 from 240 to get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Advancing to step 12:
When dividing 570 by 61, we get 9 with a remainder of 21.
Put 9 as the next digit of the answer. 
Result so far: 11085.901639
The remainder is 21 after subtracting 549 from 570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 13:
61 can be fit into 210 3 times, resulting in a remainder of 27.
The number 3 becomes the next digit in our result. 
Result so far: 11085.9016393
Deduct 183 from 210 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 14:
61 goes into 270 4 times with a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 11085.90163934
If we take 244 away from 270, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The final result is 11085.90163934 with a remainder of 2.6e-08.