726344 ÷ 28 
The aim is to understand the frequency of 28 in 726344.

Advancing to step 1:
28 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 28

On to step 2:
If we divide 72 by 28, we get 2 and a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 56 away from 72, we end up with 16.
Take the next digit (6) from the dividend and append it to 16, then repeat: 166 / 28

Going ahead to step 3:
The number 28 fits into 166 5 times, leaving a remainder of 26.
Put 5 as the next digit of the answer. 
Result so far: 25.0
If we subtract 140 from 166, we get 26.
Fetch the next digit (3) from the dividend, attach it to 26 and continue: 263 / 28

Step 4:
28 can be fit into 263 9 times, resulting in a remainder of 11.
Use 9 as the next digit of our solution. 
Result so far: 259.0
The remainder is 11 after subtracting 252 from 263.
Append the next digit (4) from the dividend to 11 and continue with: 114 / 28

On to step 5:
114 divided by 28 is 4 with a remainder of 2.
The next digit of our result is 4. 
Result so far: 2594.0
Deduct 112 from 114 and we're left with 2.
Grab the next digit (4) from the dividend, add it to 2, then carry on: 24 / 28

Moving on to step 6:
28 can be fit into 24 0 times, resulting in a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 25940.0
Subtract 0 from 24 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 7:
When dividing 240 by 28, we get 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 25940.8
Deduct 224 from 240 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 8:
28 goes into 160 5 times with a remainder of 20.
The next digit of our result is 5. 
Result so far: 25940.85
Deduct 140 from 160 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 25940.857
If we take 196 away from 200, 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.

Let's proceed to step 10:
If we divide 40 by 28, we get 1 and a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 25940.8571
If we subtract 28 from 40, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 11:
The number 28 fits into 120 4 times, leaving a remainder of 8.
The next digit of our result is 4. 
Result so far: 25940.85714
Subtract 112 from 120 to 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.

Moving on to step 12:
When dividing 80 by 28, we get 2 with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 25940.857142
If we take 56 away from 80, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 13:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 25940.8571428
Subtracting 224 from 240 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 14:
160 divided by 28 is 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 25940.85714285
If we subtract 140 from 160, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 25940.85714285 and a remainder of 2e-08.