106275 divided by 86 
The aim is to understand the frequency of 86 in 106275.

On to step 1:
1 divided by 86 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 86

Moving on to step 2:
86 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Bring next digit (6) of the dividend behind the 10 and repeat the process: 106 / 86

Step 3:
If we divide 106 by 86, we get 1 and a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 86 from 106, we get 20.
Append the next digit (2) from the dividend to 20 and continue with: 202 / 86

Let's proceed to step 4:
The number 86 fits into 202 2 times, leaving a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtract 172 from 202 to get 30.
Take the next digit (7) from the dividend and append it to 30, then repeat: 307 / 86

Advancing to step 5:
When dividing 307 by 86, we get 3 with a remainder of 49.
Put 3 as the next digit of the answer. 
Result so far: 123.0
Deduct 258 from 307 and we're left with 49.
Include the next digit (5) from the dividend after 49, then repeat: 495 / 86

Step 6:
86 can be fit into 495 5 times, resulting in a remainder of 65.
The next digit of our result is 5. 
Result so far: 1235.0
Subtracting 430 from 495 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Step 7:
650 divided by 86 is 7 with a remainder of 48.
Put 7 as the next digit of the answer. 
Result so far: 1235.7
Deduct 602 from 650 and we're left 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 8:
480 divided by 86 is 5 with a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 1235.75
If we take 430 away from 480, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 9:
When dividing 500 by 86, we get 5 with a remainder of 70.
Write down 5 as next digit of the result. 
Result so far: 1235.755
The remainder is 70 after subtracting 430 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Our division results in 1235.755 with a remaining 0.007.