We're dividing 8460376 by 138 
The aim is to understand the frequency of 138 in 8460376.

Moving on to step 1:
If we divide 8 by 138, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (4) from the dividend after 8, then repeat: 84 / 138

Moving on to step 2:
When dividing 84 by 138, we get 0 with a remainder of 84.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 84 and we're left with 84.
Append the next digit (6) from the dividend to 84 and continue with: 846 / 138

On to step 3:
When dividing 846 by 138, we get 6 with a remainder of 18.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we subtract 828 from 846, we get 18.
Bring next digit (0) of the dividend behind the 18 and repeat the process: 180 / 138

Step 4:
The number 138 fits into 180 1 times, leaving a remainder of 42.
Use 1 as the next digit of our solution. 
Result so far: 61.0
Subtract 138 from 180 to get 42.
Bring next digit (3) of the dividend behind the 42 and repeat the process: 423 / 138

Let's proceed to step 5:
The number 138 fits into 423 3 times, leaving a remainder of 9.
The number 3 becomes the next digit in our result. 
Result so far: 613.0
If we take 414 away from 423, we end up with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 138

Step 6:
The number 138 fits into 97 0 times, leaving a remainder of 97.
The next digit of our result is 0. 
Result so far: 6130.0
The remainder is 97 after subtracting 0 from 97.
Fetch the next digit (6) from the dividend, attach it to 97 and continue: 976 / 138

Step 7:
The number 138 fits into 976 7 times, leaving a remainder of 10.
The next digit of our result is 7. 
Result so far: 61307.0
Deduct 966 from 976 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
The number 138 fits into 100 0 times, leaving a remainder of 100.
The number 0 becomes the next digit in our result. 
Result so far: 61307.0
Deduct 0 from 100 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 9:
1000 divided by 138 is 7 with a remainder of 34.
Put 7 as the next digit of the answer. 
Result so far: 61307.07
If we subtract 966 from 1000, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 10:
340 divided by 138 is 2 with a remainder of 64.
Put 2 as the next digit of the answer. 
Result so far: 61307.072
The remainder is 64 after subtracting 276 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 11:
If we divide 640 by 138, we get 4 and a remainder of 88.
The next digit of our result is 4. 
Result so far: 61307.0724
The remainder is 88 after subtracting 552 from 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 12:
880 divided by 138 is 6 with a remainder of 52.
The number 6 becomes the next digit in our result. 
Result so far: 61307.07246
If we take 828 away from 880, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 13:
520 divided by 138 is 3 with a remainder of 106.
The next digit of our result is 3. 
Result so far: 61307.072463
The remainder is 106 after subtracting 414 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

On to step 14:
138 goes into 1060 7 times with a remainder of 94.
Write down 7 as next digit of the result. 
Result so far: 61307.0724637
If we take 966 away from 1060, we end up with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Advancing to step 15:
940 divided by 138 is 6 with a remainder of 112.
Put 6 as the next digit of the answer. 
Result so far: 61307.07246376
Subtract 828 from 940 to get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

After the division, we end up with 61307.07246376 and a remainder of 1.12e-07.