We're dividing 204617 by 85 
The aim is to understand the frequency of 85 in 204617.

On to step 1:
The number 85 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 85

Step 2:
The number 85 fits into 20 0 times, leaving a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Append the next digit (4) from the dividend to 20 and continue with: 204 / 85

Moving on to step 3:
85 goes into 204 2 times with a remainder of 34.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 170 from 204, we get 34.
Take the next digit (6) from the dividend and append it to 34, then repeat: 346 / 85

On to step 4:
If we divide 346 by 85, we get 4 and a remainder of 6.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Subtract 340 from 346 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 85

Advancing to step 5:
85 goes into 61 0 times with a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 240.0
If we subtract 0 from 61, we get 61.
Take the next digit (7) from the dividend and append it to 61, then repeat: 617 / 85

Step 6:
When dividing 617 by 85, we get 7 with a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 2407.0
If we take 595 away from 617, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 7:
220 divided by 85 is 2 with a remainder of 50.
Use 2 as the next digit of our solution. 
Result so far: 2407.2
If we take 170 away from 220, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 8:
If we divide 500 by 85, we get 5 and a remainder of 75.
Put 5 as the next digit of the answer. 
Result so far: 2407.25
If we subtract 425 from 500, we get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

On to step 9:
If we divide 750 by 85, we get 8 and a remainder of 70.
Record the quotient 8 as the next digit in the result. 
Result so far: 2407.258
The remainder is 70 after subtracting 680 from 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

On to step 10:
If we divide 700 by 85, we get 8 and a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 2407.2588
The remainder is 20 after subtracting 680 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 2407.2588 with a remaining 0.0002.