We look at the division of 165459 by 96 
The aim is to understand the frequency of 96 in 165459.

Advancing to step 1:
If we divide 1 by 96, we get 0 and a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 96

Let's proceed to step 2:
If we divide 16 by 96, we get 0 and a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 16, we end up with 16.
Take the next digit (5) from the dividend and append it to 16, then repeat: 165 / 96

On to step 3:
If we divide 165 by 96, we get 1 and a remainder of 69.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 96 from 165 to get 69.
Bring next digit (4) of the dividend behind the 69 and repeat the process: 694 / 96

Moving on to step 4:
694 divided by 96 is 7 with a remainder of 22.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Deduct 672 from 694 and we're left with 22.
Append the next digit (5) from the dividend to 22 and continue with: 225 / 96

Going ahead to step 5:
96 goes into 225 2 times with a remainder of 33.
Use 2 as the next digit of our solution. 
Result so far: 172.0
The remainder is 33 after subtracting 192 from 225.
Bring next digit (9) of the dividend behind the 33 and repeat the process: 339 / 96

Moving on to step 6:
If we divide 339 by 96, we get 3 and a remainder of 51.
The next digit of our result is 3. 
Result so far: 1723.0
Subtracting 288 from 339 leaves us with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 7:
If we divide 510 by 96, we get 5 and a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 1723.5
The remainder is 30 after subtracting 480 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
If we divide 300 by 96, we get 3 and a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 1723.53
If we take 288 away from 300, 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 9:
96 can be fit into 120 1 times, resulting in a remainder of 24.
The next digit of our result is 1. 
Result so far: 1723.531
If we take 96 away from 120, 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.

Let's proceed to step 10:
96 can be fit into 240 2 times, resulting in a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 1723.5312
Subtract 192 from 240 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 11:
The number 96 fits into 480 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1723.53125
Subtracting 480 from 480 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 12:
96 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1723.53125
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 13:
96 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1723.53125
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 1723.53125, and the remainder is 0.0.