5470961 ÷ 260 
The aim is to understand the frequency of 260 in 5470961.

Step 1:
If we divide 5 by 260, we get 0 and a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 260

Let's proceed to step 2:
260 can be fit into 54 0 times, resulting in a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Grab the next digit (7) from the dividend, add it to 54, then carry on: 547 / 260

Moving on to step 3:
260 can be fit into 547 2 times, resulting in a remainder of 27.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 520 from 547 and we're left with 27.
Fetch the next digit (0) from the dividend, attach it to 27 and continue: 270 / 260

Moving on to step 4:
When dividing 270 by 260, we get 1 with a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 21.0
If we subtract 260 from 270, we get 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 260

Let's proceed to step 5:
When dividing 109 by 260, we get 0 with a remainder of 109.
The number 0 becomes the next digit in our result. 
Result so far: 210.0
Subtracting 0 from 109 leaves us with 109.
Fetch the next digit (6) from the dividend, attach it to 109 and continue: 1096 / 260

Going ahead to step 6:
When dividing 1096 by 260, we get 4 with a remainder of 56.
Record the quotient 4 as the next digit in the result. 
Result so far: 2104.0
Subtract 1040 from 1096 to get 56.
Append the next digit (1) from the dividend to 56 and continue with: 561 / 260

Advancing to step 7:
260 goes into 561 2 times with a remainder of 41.
The next digit of our result is 2. 
Result so far: 21042.0
The remainder is 41 after subtracting 520 from 561.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Moving on to step 8:
If we divide 410 by 260, we get 1 and a remainder of 150.
The next digit of our result is 1. 
Result so far: 21042.1
Subtracting 260 from 410 leaves us with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Let's proceed to step 9:
The number 260 fits into 1500 5 times, leaving a remainder of 200.
Use 5 as the next digit of our solution. 
Result so far: 21042.15
The remainder is 200 after subtracting 1300 from 1500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

On to step 10:
If we divide 2000 by 260, we get 7 and a remainder of 180.
Use 7 as the next digit of our solution. 
Result so far: 21042.157
Deduct 1820 from 2000 and we're left with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Going ahead to step 11:
The number 260 fits into 1800 6 times, leaving a remainder of 240.
The number 6 becomes the next digit in our result. 
Result so far: 21042.1576
Subtract 1560 from 1800 to get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Moving on to step 12:
When dividing 2400 by 260, we get 9 with a remainder of 60.
Put 9 as the next digit of the answer. 
Result so far: 21042.15769
The remainder is 60 after subtracting 2340 from 2400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 13:
If we divide 600 by 260, we get 2 and a remainder of 80.
Put 2 as the next digit of the answer. 
Result so far: 21042.157692
Deduct 520 from 600 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 14:
260 goes into 800 3 times with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 21042.1576923
If we subtract 780 from 800, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 15:
The number 260 fits into 200 0 times, leaving a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 21042.1576923
Deduct 0 from 200 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final result is 21042.1576923 with a remainder of 2e-07.