We're dividing 71186838 by 521 
The aim is to understand the frequency of 521 in 71186838.

Going ahead to step 1:
The number 521 fits into 7 0 times, leaving a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 521

Let's proceed to step 2:
The number 521 fits into 71 0 times, leaving a remainder of 71.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Include the next digit (1) from the dividend after 71, then repeat: 711 / 521

On to step 3:
521 goes into 711 1 times with a remainder of 190.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 521 from 711, we get 190.
Include the next digit (8) from the dividend after 190, then repeat: 1908 / 521

On to step 4:
521 can be fit into 1908 3 times, resulting in a remainder of 345.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
The remainder is 345 after subtracting 1563 from 1908.
Take the next digit (6) from the dividend and append it to 345, then repeat: 3456 / 521

On to step 5:
The number 521 fits into 3456 6 times, leaving a remainder of 330.
The next digit of our result is 6. 
Result so far: 136.0
If we take 3126 away from 3456, we end up with 330.
Include the next digit (8) from the dividend after 330, then repeat: 3308 / 521

Let's proceed to step 6:
When dividing 3308 by 521, we get 6 with a remainder of 182.
Write down 6 as next digit of the result. 
Result so far: 1366.0
Subtract 3126 from 3308 to get 182.
Include the next digit (3) from the dividend after 182, then repeat: 1823 / 521

Advancing to step 7:
521 goes into 1823 3 times with a remainder of 260.
Use 3 as the next digit of our solution. 
Result so far: 13663.0
If we take 1563 away from 1823, we end up with 260.
Grab the next digit (8) from the dividend, add it to 260, then carry on: 2608 / 521

Advancing to step 8:
521 can be fit into 2608 5 times, resulting in a remainder of 3.
Use 5 as the next digit of our solution. 
Result so far: 136635.0
Subtracting 2605 from 2608 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 9:
When dividing 30 by 521, we get 0 with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 136635.0
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 10:
When dividing 300 by 521, we get 0 with a remainder of 300.
Use 0 as the next digit of our solution. 
Result so far: 136635.0
Subtracting 0 from 300 leaves us with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

In conclusion, the division gives 136635.0 with a balance of 0.3.