31704 divided by 61 
The aim is to understand the frequency of 61 in 31704.

Moving on to step 1:
The number 61 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 61

Going ahead to step 2:
31 divided by 61 is 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 61

Let's proceed to step 3:
When dividing 317 by 61, we get 5 with a remainder of 12.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we subtract 305 from 317, we get 12.
Bring next digit (0) of the dividend behind the 12 and repeat the process: 120 / 61

On to step 4:
61 can be fit into 120 1 times, resulting in a remainder of 59.
Write down 1 as next digit of the result. 
Result so far: 51.0
If we subtract 61 from 120, we get 59.
Include the next digit (4) from the dividend after 59, then repeat: 594 / 61

Moving on to step 5:
61 goes into 594 9 times with a remainder of 45.
The number 9 becomes the next digit in our result. 
Result so far: 519.0
Deduct 549 from 594 and we're left with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 6:
The number 61 fits into 450 7 times, leaving a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 519.7
The remainder is 23 after subtracting 427 from 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 7:
230 divided by 61 is 3 with a remainder of 47.
The number 3 becomes the next digit in our result. 
Result so far: 519.73
Subtracting 183 from 230 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Step 8:
The number 61 fits into 470 7 times, leaving a remainder of 43.
The next digit of our result is 7. 
Result so far: 519.737
If we take 427 away from 470, we end up with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 9:
61 goes into 430 7 times with a remainder of 3.
The next digit of our result is 7. 
Result so far: 519.7377
The remainder is 3 after subtracting 427 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

In conclusion, the division gives 519.7377 with a balance of 3e-05.