We're dividing 51728195 by 142 
The aim is to understand the frequency of 142 in 51728195.

On to step 1:
5 divided by 142 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Grab the next digit (1) from the dividend, add it to 5, then carry on: 51 / 142

Step 2:
If we divide 51 by 142, we get 0 and a remainder of 51.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 51, we end up with 51.
Grab the next digit (7) from the dividend, add it to 51, then carry on: 517 / 142

Going ahead to step 3:
517 divided by 142 is 3 with a remainder of 91.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 426 from 517 and we're left with 91.
Fetch the next digit (2) from the dividend, attach it to 91 and continue: 912 / 142

Going ahead to step 4:
142 goes into 912 6 times with a remainder of 60.
The next digit of our result is 6. 
Result so far: 36.0
If we subtract 852 from 912, we get 60.
Include the next digit (8) from the dividend after 60, then repeat: 608 / 142

On to step 5:
The number 142 fits into 608 4 times, leaving a remainder of 40.
Record the quotient 4 as the next digit in the result. 
Result so far: 364.0
Subtract 568 from 608 to get 40.
Grab the next digit (1) from the dividend, add it to 40, then carry on: 401 / 142

Step 6:
142 goes into 401 2 times with a remainder of 117.
The number 2 becomes the next digit in our result. 
Result so far: 3642.0
Deduct 284 from 401 and we're left with 117.
Fetch the next digit (9) from the dividend, attach it to 117 and continue: 1179 / 142

Going ahead to step 7:
142 goes into 1179 8 times with a remainder of 43.
Use 8 as the next digit of our solution. 
Result so far: 36428.0
Deduct 1136 from 1179 and we're left with 43.
Bring next digit (5) of the dividend behind the 43 and repeat the process: 435 / 142

Going ahead to step 8:
435 divided by 142 is 3 with a remainder of 9.
The next digit of our result is 3. 
Result so far: 364283.0
Subtracting 426 from 435 leaves us 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 9:
The number 142 fits into 90 0 times, leaving a remainder of 90.
Put 0 as the next digit of the answer. 
Result so far: 364283.0
If we take 0 away from 90, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Going ahead to step 10:
142 can be fit into 900 6 times, resulting in a remainder of 48.
The next digit of our result is 6. 
Result so far: 364283.06
Subtracting 852 from 900 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 11:
If we divide 480 by 142, we get 3 and a remainder of 54.
Put 3 as the next digit of the answer. 
Result so far: 364283.063
Subtract 426 from 480 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 12:
When dividing 540 by 142, we get 3 with a remainder of 114.
Use 3 as the next digit of our solution. 
Result so far: 364283.0633
Subtracting 426 from 540 leaves us with 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

The final outcome is 364283.0633, with a leftover of 0.00114.