204071 ÷ 61 
The aim is to understand the frequency of 61 in 204071.

Let's proceed to step 1:
61 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 61

Moving on to step 2:
20 divided by 61 is 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 20 to get 20.
Take the next digit (4) from the dividend and append it to 20, then repeat: 204 / 61

Moving on to step 3:
If we divide 204 by 61, we get 3 and a remainder of 21.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 183 from 204 leaves us with 21.
Bring next digit (0) of the dividend behind the 21 and repeat the process: 210 / 61

On to step 4:
When dividing 210 by 61, we get 3 with a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 33.0
If we subtract 183 from 210, we get 27.
Bring next digit (7) of the dividend behind the 27 and repeat the process: 277 / 61

Let's proceed to step 5:
The number 61 fits into 277 4 times, leaving a remainder of 33.
Use 4 as the next digit of our solution. 
Result so far: 334.0
Subtract 244 from 277 to get 33.
Bring next digit (1) of the dividend behind the 33 and repeat the process: 331 / 61

Going ahead to step 6:
If we divide 331 by 61, we get 5 and a remainder of 26.
The next digit of our result is 5. 
Result so far: 3345.0
The remainder is 26 after subtracting 305 from 331.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 7:
When dividing 260 by 61, we get 4 with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 3345.4
The remainder is 16 after subtracting 244 from 260.
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 8:
If we divide 160 by 61, we get 2 and a remainder of 38.
The number 2 becomes the next digit in our result. 
Result so far: 3345.42
Deduct 122 from 160 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 9:
The number 61 fits into 380 6 times, leaving a remainder of 14.
The next digit of our result is 6. 
Result so far: 3345.426
Deduct 366 from 380 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 10:
140 divided by 61 is 2 with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 3345.4262
The remainder is 18 after subtracting 122 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 11:
61 can be fit into 180 2 times, resulting in a remainder of 58.
Use 2 as the next digit of our solution. 
Result so far: 3345.42622
If we take 122 away from 180, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

After the division, we end up with 3345.42622 and a remainder of 5.8e-05.