13478 ÷ 71 
The aim is to understand the frequency of 71 in 13478.

Going ahead to step 1:
The number 71 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 71

Step 2:
The number 71 fits into 13 0 times, leaving a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Append the next digit (4) from the dividend to 13 and continue with: 134 / 71

Let's proceed to step 3:
71 goes into 134 1 times with a remainder of 63.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 71 from 134 leaves us with 63.
Include the next digit (7) from the dividend after 63, then repeat: 637 / 71

Let's proceed to step 4:
71 can be fit into 637 8 times, resulting in a remainder of 69.
Use 8 as the next digit of our solution. 
Result so far: 18.0
If we take 568 away from 637, we end up with 69.
Bring next digit (8) of the dividend behind the 69 and repeat the process: 698 / 71

Let's proceed to step 5:
When dividing 698 by 71, we get 9 with a remainder of 59.
Write down 9 as next digit of the result. 
Result so far: 189.0
If we take 639 away from 698, we end up with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Let's proceed to step 6:
If we divide 590 by 71, we get 8 and a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 189.8
If we subtract 568 from 590, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 7:
220 divided by 71 is 3 with a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 189.83
The remainder is 7 after subtracting 213 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 8:
71 can be fit into 70 0 times, resulting in a remainder of 70.
The number 0 becomes the next digit in our result. 
Result so far: 189.83
Deduct 0 from 70 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 9:
The number 71 fits into 700 9 times, leaving a remainder of 61.
The next digit of our result is 9. 
Result so far: 189.8309
If we subtract 639 from 700, we get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Advancing to step 10:
If we divide 610 by 71, we get 8 and a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 189.83098
If we subtract 568 from 610, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 11:
71 can be fit into 420 5 times, resulting in a remainder of 65.
Use 5 as the next digit of our solution. 
Result so far: 189.830985
Subtracting 355 from 420 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.

Advancing to step 12:
71 can be fit into 650 9 times, resulting in a remainder of 11.
The next digit of our result is 9. 
Result so far: 189.8309859
Deduct 639 from 650 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 13:
If we divide 110 by 71, we get 1 and a remainder of 39.
Put 1 as the next digit of the answer. 
Result so far: 189.83098591
If we take 71 away from 110, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

In conclusion, the division gives 189.83098591 with a balance of 3.9e-08.