32871278 ÷ 521 
The aim is to understand the frequency of 521 in 32871278.

Advancing to step 1:
When dividing 3 by 521, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 521

Going ahead to step 2:
When dividing 32 by 521, we get 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Append the next digit (8) from the dividend to 32 and continue with: 328 / 521

Advancing to step 3:
328 divided by 521 is 0 with a remainder of 328.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 328, we get 328.
Take the next digit (7) from the dividend and append it to 328, then repeat: 3287 / 521

Moving on to step 4:
When dividing 3287 by 521, we get 6 with a remainder of 161.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtracting 3126 from 3287 leaves us with 161.
Bring next digit (1) of the dividend behind the 161 and repeat the process: 1611 / 521

Step 5:
521 goes into 1611 3 times with a remainder of 48.
The next digit of our result is 3. 
Result so far: 63.0
If we subtract 1563 from 1611, we get 48.
Grab the next digit (2) from the dividend, add it to 48, then carry on: 482 / 521

Advancing to step 6:
When dividing 482 by 521, we get 0 with a remainder of 482.
The number 0 becomes the next digit in our result. 
Result so far: 630.0
If we subtract 0 from 482, we get 482.
Fetch the next digit (7) from the dividend, attach it to 482 and continue: 4827 / 521

Going ahead to step 7:
The number 521 fits into 4827 9 times, leaving a remainder of 138.
Record the quotient 9 as the next digit in the result. 
Result so far: 6309.0
Subtract 4689 from 4827 to get 138.
Append the next digit (8) from the dividend to 138 and continue with: 1388 / 521

Step 8:
521 can be fit into 1388 2 times, resulting in a remainder of 346.
Put 2 as the next digit of the answer. 
Result so far: 63092.0
Subtract 1042 from 1388 to get 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

Advancing to step 9:
521 can be fit into 3460 6 times, resulting in a remainder of 334.
Put 6 as the next digit of the answer. 
Result so far: 63092.6
Subtract 3126 from 3460 to get 334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3340, and continue the process.

Going ahead to step 10:
521 goes into 3340 6 times with a remainder of 214.
The next digit of our result is 6. 
Result so far: 63092.66
Subtract 3126 from 3340 to get 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

After the division, we end up with 63092.66 and a remainder of 0.214.