We're dividing 312661 by 12 
The aim is to understand the frequency of 12 in 312661.

Step 1:
If we divide 3 by 12, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 12

Step 2:
The number 12 fits into 31 2 times, leaving a remainder of 7.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 24 from 31 to get 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 12

On to step 3:
If we divide 72 by 12, we get 6 and a remainder of 0.
The next digit of our result is 6. 
Result so far: 26.0
If we subtract 72 from 72, we get 0.
Include the next digit (6) from the dividend after 0, then repeat: 6 / 12

Advancing to step 4:
If we divide 6 by 12, we get 0 and a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 260.0
If we take 0 away from 6, we end up with 6.
Fetch the next digit (6) from the dividend, attach it to 6 and continue: 66 / 12

Going ahead to step 5:
12 goes into 66 5 times with a remainder of 6.
Use 5 as the next digit of our solution. 
Result so far: 2605.0
Subtract 60 from 66 to get 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 12

Moving on to step 6:
When dividing 61 by 12, we get 5 with a remainder of 1.
The number 5 becomes the next digit in our result. 
Result so far: 26055.0
If we subtract 60 from 61, we 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.

Let's proceed to step 7:
When dividing 10 by 12, we get 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 26055.0
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.

Let's proceed to step 8:
If we divide 100 by 12, we get 8 and a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 26055.08
If we take 96 away from 100, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 9:
12 goes into 40 3 times with a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 26055.083
If we subtract 36 from 40, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 10:
12 goes into 40 3 times with a remainder of 4.
The next digit of our result is 3. 
Result so far: 26055.0833
If we subtract 36 from 40, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final outcome is 26055.0833, with a leftover of 4e-05.