We're dividing 260464 by 71 
The aim is to understand the frequency of 71 in 260464.

On to step 1:
The number 71 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
Subtracting 0 from 2 leaves us with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 71

Let's proceed to step 2:
If we divide 26 by 71, we get 0 and a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Append the next digit (0) from the dividend to 26 and continue with: 260 / 71

Let's proceed to step 3:
If we divide 260 by 71, we get 3 and a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 213 from 260 and we're left with 47.
Grab the next digit (4) from the dividend, add it to 47, then carry on: 474 / 71

Moving on to step 4:
If we divide 474 by 71, we get 6 and a remainder of 48.
Write down 6 as next digit of the result. 
Result so far: 36.0
If we subtract 426 from 474, we get 48.
Bring next digit (6) of the dividend behind the 48 and repeat the process: 486 / 71

Step 5:
If we divide 486 by 71, we get 6 and a remainder of 60.
Write down 6 as next digit of the result. 
Result so far: 366.0
The remainder is 60 after subtracting 426 from 486.
Append the next digit (4) from the dividend to 60 and continue with: 604 / 71

Advancing to step 6:
If we divide 604 by 71, we get 8 and a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 3668.0
If we subtract 568 from 604, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 7:
71 can be fit into 360 5 times, resulting in a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 3668.5
The remainder is 5 after subtracting 355 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 8:
The number 71 fits into 50 0 times, leaving a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 3668.5
Subtracting 0 from 50 leaves us 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.

Going ahead to step 9:
71 goes into 500 7 times with a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 3668.507
The remainder is 3 after subtracting 497 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 10:
71 can be fit into 30 0 times, resulting in a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 3668.507
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 11:
The number 71 fits into 300 4 times, leaving a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 3668.50704
If we subtract 284 from 300, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 12:
160 divided by 71 is 2 with a remainder of 18.
The next digit of our result is 2. 
Result so far: 3668.507042
If we take 142 away from 160, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 13:
71 can be fit into 180 2 times, resulting in a remainder of 38.
The number 2 becomes the next digit in our result. 
Result so far: 3668.5070422
The remainder is 38 after subtracting 142 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The final result is 3668.5070422 with a remainder of 3.8e-07.