We look at the division of 73680 by 61 
The aim is to understand the frequency of 61 in 73680.

Step 1:
If we divide 7 by 61, we get 0 and a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 61

Let's proceed to step 2:
61 can be fit into 73 1 times, resulting in a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 61 from 73 to get 12.
Fetch the next digit (6) from the dividend, attach it to 12 and continue: 126 / 61

On to step 3:
If we divide 126 by 61, we get 2 and a remainder of 4.
The next digit of our result is 2. 
Result so far: 12.0
If we subtract 122 from 126, we get 4.
Fetch the next digit (8) from the dividend, attach it to 4 and continue: 48 / 61

On to step 4:
If we divide 48 by 61, we get 0 and a remainder of 48.
Record the quotient 0 as the next digit in the result. 
Result so far: 120.0
Deduct 0 from 48 and we're left with 48.
Include the next digit (0) from the dividend after 48, then repeat: 480 / 61

Step 5:
480 divided by 61 is 7 with a remainder of 53.
Use 7 as the next digit of our solution. 
Result so far: 1207.0
The remainder is 53 after subtracting 427 from 480.
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 6:
61 goes into 530 8 times with a remainder of 42.
The number 8 becomes the next digit in our result. 
Result so far: 1207.8
Subtract 488 from 530 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 7:
If we divide 420 by 61, we get 6 and a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 1207.86
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.

Going ahead to step 8:
The number 61 fits into 540 8 times, leaving a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 1207.868
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 9:
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: 1207.8688
Deduct 488 from 520 and we're left 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.

The final outcome is 1207.8688, with a leftover of 0.00032.