261814 divided by 71 
The aim is to understand the frequency of 71 in 261814.

On to step 1:
The number 71 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 71

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
If we subtract 0 from 26, we get 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 71

Moving on to step 3:
If we divide 261 by 71, we get 3 and a remainder of 48.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 213 from 261 and we're left with 48.
Bring next digit (8) of the dividend behind the 48 and repeat the process: 488 / 71

On to step 4:
71 goes into 488 6 times with a remainder of 62.
Write down 6 as next digit of the result. 
Result so far: 36.0
If we subtract 426 from 488, we get 62.
Grab the next digit (1) from the dividend, add it to 62, then carry on: 621 / 71

Step 5:
The number 71 fits into 621 8 times, leaving a remainder of 53.
The number 8 becomes the next digit in our result. 
Result so far: 368.0
If we subtract 568 from 621, we get 53.
Take the next digit (4) from the dividend and append it to 53, then repeat: 534 / 71

On to step 6:
The number 71 fits into 534 7 times, leaving a remainder of 37.
Put 7 as the next digit of the answer. 
Result so far: 3687.0
Subtract 497 from 534 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Step 7:
71 can be fit into 370 5 times, resulting in a remainder of 15.
Use 5 as the next digit of our solution. 
Result so far: 3687.5
Subtract 355 from 370 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 8:
71 can be fit into 150 2 times, resulting in a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 3687.52
Subtracting 142 from 150 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 9:
71 goes into 80 1 times with a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 3687.521
If we take 71 away from 80, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 10:
71 goes into 90 1 times with a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 3687.5211
Subtract 71 from 90 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

In conclusion, the division gives 3687.5211 with a balance of 0.00019.