61057496 ÷ 86 
The aim is to understand the frequency of 86 in 61057496.

Going ahead to step 1:
When dividing 6 by 86, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 86

On to step 2:
The number 86 fits into 61 0 times, leaving a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Bring next digit (0) of the dividend behind the 61 and repeat the process: 610 / 86

Step 3:
86 goes into 610 7 times with a remainder of 8.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Deduct 602 from 610 and we're left with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 86

Let's proceed to step 4:
85 divided by 86 is 0 with a remainder of 85.
Put 0 as the next digit of the answer. 
Result so far: 70.0
If we subtract 0 from 85, we get 85.
Grab the next digit (7) from the dividend, add it to 85, then carry on: 857 / 86

Let's proceed to step 5:
If we divide 857 by 86, we get 9 and a remainder of 83.
The next digit of our result is 9. 
Result so far: 709.0
Subtract 774 from 857 to get 83.
Grab the next digit (4) from the dividend, add it to 83, then carry on: 834 / 86

Let's proceed to step 6:
The number 86 fits into 834 9 times, leaving a remainder of 60.
Record the quotient 9 as the next digit in the result. 
Result so far: 7099.0
Subtract 774 from 834 to get 60.
Append the next digit (9) from the dividend to 60 and continue with: 609 / 86

Let's proceed to step 7:
609 divided by 86 is 7 with a remainder of 7.
Use 7 as the next digit of our solution. 
Result so far: 70997.0
If we subtract 602 from 609, we get 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 86

Advancing to step 8:
If we divide 76 by 86, we get 0 and a remainder of 76.
Write down 0 as next digit of the result. 
Result so far: 709970.0
Subtracting 0 from 76 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 9:
760 divided by 86 is 8 with a remainder of 72.
Write down 8 as next digit of the result. 
Result so far: 709970.8
If we subtract 688 from 760, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 10:
If we divide 720 by 86, we get 8 and a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 709970.88
Deduct 688 from 720 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.

In conclusion, the division gives 709970.88 with a balance of 0.032.