We're dividing 31937243 by 28 
The aim is to understand the frequency of 28 in 31937243.

Advancing to step 1:
28 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 28

Advancing to step 2:
28 can be fit into 31 1 times, resulting in a remainder of 3.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 28 from 31 and we're left with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 28

Going ahead to step 3:
39 divided by 28 is 1 with a remainder of 11.
The next digit of our result is 1. 
Result so far: 11.0
If we subtract 28 from 39, we get 11.
Bring next digit (3) of the dividend behind the 11 and repeat the process: 113 / 28

Step 4:
When dividing 113 by 28, we get 4 with a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 114.0
Deduct 112 from 113 and we're left with 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 28

Let's proceed to step 5:
The number 28 fits into 17 0 times, leaving a remainder of 17.
Put 0 as the next digit of the answer. 
Result so far: 1140.0
If we take 0 away from 17, we end up with 17.
Append the next digit (2) from the dividend to 17 and continue with: 172 / 28

Step 6:
When dividing 172 by 28, we get 6 with a remainder of 4.
Use 6 as the next digit of our solution. 
Result so far: 11406.0
If we subtract 168 from 172, we get 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 28

Step 7:
28 can be fit into 44 1 times, resulting in a remainder of 16.
The number 1 becomes the next digit in our result. 
Result so far: 114061.0
If we take 28 away from 44, we end up with 16.
Grab the next digit (3) from the dividend, add it to 16, then carry on: 163 / 28

Going ahead to step 8:
The number 28 fits into 163 5 times, leaving a remainder of 23.
Record the quotient 5 as the next digit in the result. 
Result so far: 1140615.0
Subtracting 140 from 163 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 9:
The number 28 fits into 230 8 times, leaving a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 1140615.8
The remainder is 6 after subtracting 224 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 10:
The number 28 fits into 60 2 times, leaving a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 1140615.82
If we subtract 56 from 60, 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:
If we divide 40 by 28, we get 1 and a remainder of 12.
The next digit of our result is 1. 
Result so far: 1140615.821
Deduct 28 from 40 and we're left 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.

Advancing to step 12:
28 can be fit into 120 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 1140615.8214
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.

Let's proceed to step 13:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 1140615.82142
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.

Step 14:
28 goes into 240 8 times with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 1140615.821428
If we subtract 224 from 240, we 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.

Advancing to step 15:
If we divide 160 by 28, we get 5 and a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 1140615.8214285
If we take 140 away from 160, we end up 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 16:
28 goes into 200 7 times with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 1140615.82142857
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.

The quotient of the division is 1140615.82142857, and the remainder is 4e-09.