261362 divided by 31 
The aim is to understand the frequency of 31 in 261362.

Going ahead to step 1:
31 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 31

On to step 2:
When dividing 26 by 31, we get 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 31

Step 3:
31 can be fit into 261 8 times, resulting in a remainder of 13.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we take 248 away from 261, we end up with 13.
Take the next digit (3) from the dividend and append it to 13, then repeat: 133 / 31

Moving on to step 4:
If we divide 133 by 31, we get 4 and a remainder of 9.
Put 4 as the next digit of the answer. 
Result so far: 84.0
If we subtract 124 from 133, we get 9.
Grab the next digit (6) from the dividend, add it to 9, then carry on: 96 / 31

On to step 5:
The number 31 fits into 96 3 times, leaving a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 843.0
If we subtract 93 from 96, we get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 31

Let's proceed to step 6:
31 can be fit into 32 1 times, resulting in a remainder of 1.
The next digit of our result is 1. 
Result so far: 8431.0
Subtract 31 from 32 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
The number 31 fits into 10 0 times, leaving a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 8431.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
31 goes into 100 3 times with a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 8431.03
If we subtract 93 from 100, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 9:
31 can be fit into 70 2 times, resulting in a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 8431.032
If we subtract 62 from 70, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 10:
80 divided by 31 is 2 with a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 8431.0322
Deduct 62 from 80 and we're left 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.

After the division, we end up with 8431.0322 and a remainder of 0.00018.