We're dividing 39792851 by 426 
The aim is to understand the frequency of 426 in 39792851.

Going ahead to step 1:
If we divide 3 by 426, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 426

On to step 2:
426 goes into 39 0 times with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Grab the next digit (7) from the dividend, add it to 39, then carry on: 397 / 426

Advancing to step 3:
If we divide 397 by 426, we get 0 and a remainder of 397.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 397 to get 397.
Fetch the next digit (9) from the dividend, attach it to 397 and continue: 3979 / 426

Going ahead to step 4:
The number 426 fits into 3979 9 times, leaving a remainder of 145.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtracting 3834 from 3979 leaves us with 145.
Grab the next digit (2) from the dividend, add it to 145, then carry on: 1452 / 426

Going ahead to step 5:
The number 426 fits into 1452 3 times, leaving a remainder of 174.
Use 3 as the next digit of our solution. 
Result so far: 93.0
If we subtract 1278 from 1452, we get 174.
Bring next digit (8) of the dividend behind the 174 and repeat the process: 1748 / 426

Step 6:
426 goes into 1748 4 times with a remainder of 44.
Record the quotient 4 as the next digit in the result. 
Result so far: 934.0
The remainder is 44 after subtracting 1704 from 1748.
Fetch the next digit (5) from the dividend, attach it to 44 and continue: 445 / 426

Moving on to step 7:
445 divided by 426 is 1 with a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 9341.0
Subtract 426 from 445 to get 19.
Fetch the next digit (1) from the dividend, attach it to 19 and continue: 191 / 426

Let's proceed to step 8:
When dividing 191 by 426, we get 0 with a remainder of 191.
The next digit of our result is 0. 
Result so far: 93410.0
If we subtract 0 from 191, we get 191.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1910, and continue the process.

Advancing to step 9:
426 can be fit into 1910 4 times, resulting in a remainder of 206.
Use 4 as the next digit of our solution. 
Result so far: 93410.4
Subtracting 1704 from 1910 leaves us with 206.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

Step 10:
If we divide 2060 by 426, we get 4 and a remainder of 356.
Record the quotient 4 as the next digit in the result. 
Result so far: 93410.44
If we take 1704 away from 2060, we end up with 356.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3560, and continue the process.

Our division results in 93410.44 with a remaining 0.356.