399267 ÷ 28 
The aim is to understand the frequency of 28 in 399267.

Step 1:
If we divide 3 by 28, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 28

On to step 2:
28 goes into 39 1 times with a remainder of 11.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 28 from 39, we get 11.
Grab the next digit (9) from the dividend, add it to 11, then carry on: 119 / 28

Moving on to step 3:
28 goes into 119 4 times with a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 14.0
If we subtract 112 from 119, we get 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 28

Let's proceed to step 4:
28 can be fit into 72 2 times, resulting in a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 142.0
Deduct 56 from 72 and we're left with 16.
Take the next digit (6) from the dividend and append it to 16, then repeat: 166 / 28

Moving on to step 5:
28 can be fit into 166 5 times, resulting in a remainder of 26.
Record the quotient 5 as the next digit in the result. 
Result so far: 1425.0
The remainder is 26 after subtracting 140 from 166.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 28

Moving on to step 6:
28 can be fit into 267 9 times, resulting in a remainder of 15.
Put 9 as the next digit of the answer. 
Result so far: 14259.0
Deduct 252 from 267 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 7:
The number 28 fits into 150 5 times, leaving a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 14259.5
The remainder is 10 after subtracting 140 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
When dividing 100 by 28, we get 3 with a remainder of 16.
Write down 3 as next digit of the result. 
Result so far: 14259.53
The remainder is 16 after subtracting 84 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 9:
28 goes into 160 5 times with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 14259.535
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.

Step 10:
200 divided by 28 is 7 with a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 14259.5357
If we subtract 196 from 200, 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.

Let's proceed to step 11:
When dividing 40 by 28, we get 1 with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 14259.53571
If we take 28 away from 40, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 12:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 14259.535714
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 13:
When dividing 80 by 28, we get 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 14259.5357142
If we subtract 56 from 80, we 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.

On to step 14:
28 can be fit into 240 8 times, resulting in a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 14259.53571428
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Our division results in 14259.53571428 with a remaining 1.6e-08.