97101276 divided by 260 
The aim is to understand the frequency of 260 in 97101276.

Moving on to step 1:
When dividing 9 by 260, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 260

Going ahead to step 2:
260 goes into 97 0 times with a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Grab the next digit (1) from the dividend, add it to 97, then carry on: 971 / 260

On to step 3:
971 divided by 260 is 3 with a remainder of 191.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 780 from 971, we get 191.
Append the next digit (0) from the dividend to 191 and continue with: 1910 / 260

Moving on to step 4:
1910 divided by 260 is 7 with a remainder of 90.
Use 7 as the next digit of our solution. 
Result so far: 37.0
The remainder is 90 after subtracting 1820 from 1910.
Fetch the next digit (1) from the dividend, attach it to 90 and continue: 901 / 260

Moving on to step 5:
260 can be fit into 901 3 times, resulting in a remainder of 121.
Record the quotient 3 as the next digit in the result. 
Result so far: 373.0
The remainder is 121 after subtracting 780 from 901.
Bring next digit (2) of the dividend behind the 121 and repeat the process: 1212 / 260

Going ahead to step 6:
260 goes into 1212 4 times with a remainder of 172.
Record the quotient 4 as the next digit in the result. 
Result so far: 3734.0
If we take 1040 away from 1212, we end up with 172.
Fetch the next digit (7) from the dividend, attach it to 172 and continue: 1727 / 260

Advancing to step 7:
When dividing 1727 by 260, we get 6 with a remainder of 167.
Use 6 as the next digit of our solution. 
Result so far: 37346.0
Subtracting 1560 from 1727 leaves us with 167.
Append the next digit (6) from the dividend to 167 and continue with: 1676 / 260

Going ahead to step 8:
260 can be fit into 1676 6 times, resulting in a remainder of 116.
Put 6 as the next digit of the answer. 
Result so far: 373466.0
The remainder is 116 after subtracting 1560 from 1676.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Let's proceed to step 9:
When dividing 1160 by 260, we get 4 with a remainder of 120.
The number 4 becomes the next digit in our result. 
Result so far: 373466.4
If we subtract 1040 from 1160, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 10:
If we divide 1200 by 260, we get 4 and a remainder of 160.
Use 4 as the next digit of our solution. 
Result so far: 373466.44
If we take 1040 away from 1200, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

The final result is 373466.44 with a remainder of 0.16.