We're dividing 723914 by 61 
The aim is to understand the frequency of 61 in 723914.

Advancing to step 1:
61 can be fit into 7 0 times, resulting in a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 61

Moving on to step 2:
If we divide 72 by 61, we get 1 and a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 61 from 72 and we're left with 11.
Take the next digit (3) from the dividend and append it to 11, then repeat: 113 / 61

Advancing to step 3:
61 can be fit into 113 1 times, resulting in a remainder of 52.
The next digit of our result is 1. 
Result so far: 11.0
Deduct 61 from 113 and we're left with 52.
Bring next digit (9) of the dividend behind the 52 and repeat the process: 529 / 61

Let's proceed to step 4:
The number 61 fits into 529 8 times, leaving a remainder of 41.
The next digit of our result is 8. 
Result so far: 118.0
Subtract 488 from 529 to get 41.
Include the next digit (1) from the dividend after 41, then repeat: 411 / 61

Step 5:
61 can be fit into 411 6 times, resulting in a remainder of 45.
Write down 6 as next digit of the result. 
Result so far: 1186.0
If we take 366 away from 411, we end up with 45.
Append the next digit (4) from the dividend to 45 and continue with: 454 / 61

Let's proceed to step 6:
454 divided by 61 is 7 with a remainder of 27.
Record the quotient 7 as the next digit in the result. 
Result so far: 11867.0
Deduct 427 from 454 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 7:
61 goes into 270 4 times with a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 11867.4
Deduct 244 from 270 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 8:
61 can be fit into 260 4 times, resulting in a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 11867.44
Subtract 244 from 260 to 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.

The final outcome is 11867.44, with a leftover of 0.016.