We're dividing 62442540 by 261 
The aim is to understand the frequency of 261 in 62442540.

Moving on to step 1:
261 can be fit into 6 0 times, resulting in a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Bring next digit (2) of the dividend behind the 6 and repeat the process: 62 / 261

Going ahead to step 2:
If we divide 62 by 261, we get 0 and a remainder of 62.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 62 after subtracting 0 from 62.
Grab the next digit (4) from the dividend, add it to 62, then carry on: 624 / 261

Going ahead to step 3:
When dividing 624 by 261, we get 2 with a remainder of 102.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 522 from 624 leaves us with 102.
Append the next digit (4) from the dividend to 102 and continue with: 1024 / 261

Moving on to step 4:
261 goes into 1024 3 times with a remainder of 241.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
If we take 783 away from 1024, we end up with 241.
Append the next digit (2) from the dividend to 241 and continue with: 2412 / 261

Step 5:
261 can be fit into 2412 9 times, resulting in a remainder of 63.
The number 9 becomes the next digit in our result. 
Result so far: 239.0
Deduct 2349 from 2412 and we're left with 63.
Take the next digit (5) from the dividend and append it to 63, then repeat: 635 / 261

Step 6:
635 divided by 261 is 2 with a remainder of 113.
Write down 2 as next digit of the result. 
Result so far: 2392.0
If we take 522 away from 635, we end up with 113.
Fetch the next digit (4) from the dividend, attach it to 113 and continue: 1134 / 261

Step 7:
1134 divided by 261 is 4 with a remainder of 90.
Put 4 as the next digit of the answer. 
Result so far: 23924.0
If we subtract 1044 from 1134, we get 90.
Include the next digit (0) from the dividend after 90, then repeat: 900 / 261

Advancing to step 8:
The number 261 fits into 900 3 times, leaving a remainder of 117.
Record the quotient 3 as the next digit in the result. 
Result so far: 239243.0
The remainder is 117 after subtracting 783 from 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

Let's proceed to step 9:
261 goes into 1170 4 times with a remainder of 126.
Record the quotient 4 as the next digit in the result. 
Result so far: 239243.4
Deduct 1044 from 1170 and we're left with 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Advancing to step 10:
261 can be fit into 1260 4 times, resulting in a remainder of 216.
The number 4 becomes the next digit in our result. 
Result so far: 239243.44
If we subtract 1044 from 1260, we get 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

In conclusion, the division gives 239243.44 with a balance of 0.216.