We're dividing 78632660 by 261 
The aim is to understand the frequency of 261 in 78632660.

Moving on to step 1:
If we divide 7 by 261, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 261

Advancing to step 2:
The number 261 fits into 78 0 times, leaving a remainder of 78.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 78 to get 78.
Append the next digit (6) from the dividend to 78 and continue with: 786 / 261

Advancing to step 3:
When dividing 786 by 261, we get 3 with a remainder of 3.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 783 from 786, we get 3.
Fetch the next digit (3) from the dividend, attach it to 3 and continue: 33 / 261

Step 4:
261 can be fit into 33 0 times, resulting in a remainder of 33.
The number 0 becomes the next digit in our result. 
Result so far: 30.0
If we take 0 away from 33, we end up with 33.
Include the next digit (2) from the dividend after 33, then repeat: 332 / 261

Advancing to step 5:
When dividing 332 by 261, we get 1 with a remainder of 71.
Record the quotient 1 as the next digit in the result. 
Result so far: 301.0
If we subtract 261 from 332, we get 71.
Take the next digit (6) from the dividend and append it to 71, then repeat: 716 / 261

Let's proceed to step 6:
When dividing 716 by 261, we get 2 with a remainder of 194.
Use 2 as the next digit of our solution. 
Result so far: 3012.0
If we take 522 away from 716, we end up with 194.
Append the next digit (6) from the dividend to 194 and continue with: 1946 / 261

Moving on to step 7:
1946 divided by 261 is 7 with a remainder of 119.
Write down 7 as next digit of the result. 
Result so far: 30127.0
Subtracting 1827 from 1946 leaves us with 119.
Take the next digit (0) from the dividend and append it to 119, then repeat: 1190 / 261

Going ahead to step 8:
261 can be fit into 1190 4 times, resulting in a remainder of 146.
Record the quotient 4 as the next digit in the result. 
Result so far: 301274.0
The remainder is 146 after subtracting 1044 from 1190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Step 9:
The number 261 fits into 1460 5 times, leaving a remainder of 155.
Write down 5 as next digit of the result. 
Result so far: 301274.5
Deduct 1305 from 1460 and we're left with 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Let's proceed to step 10:
261 can be fit into 1550 5 times, resulting in a remainder of 245.
Record the quotient 5 as the next digit in the result. 
Result so far: 301274.55
Subtract 1305 from 1550 to get 245.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2450, and continue the process.

After the division, we end up with 301274.55 and a remainder of 0.245.