Let's divide 163461 by 44
The aim is to understand the frequency of 44 in 163461.

On to step 1:
If we divide 1 by 44, we get 0 and a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 44

Going ahead to step 2:
When dividing 16 by 44, we get 0 with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 16 after subtracting 0 from 16.
Take the next digit (3) from the dividend and append it to 16, then repeat: 163 / 44

Step 3:
44 can be fit into 163 3 times, resulting in a remainder of 31.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 132 from 163 to get 31.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 44

Advancing to step 4:
314 divided by 44 is 7 with a remainder of 6.
The next digit of our result is 7. 
Result so far: 37.0
The remainder is 6 after subtracting 308 from 314.
Grab the next digit (6) from the dividend, add it to 6, then carry on: 66 / 44

Advancing to step 5:
66 divided by 44 is 1 with a remainder of 22.
The next digit of our result is 1. 
Result so far: 371.0
Subtract 44 from 66 to get 22.
Bring next digit (1) of the dividend behind the 22 and repeat the process: 221 / 44

Step 6:
44 goes into 221 5 times with a remainder of 1.
Write down 5 as next digit of the result. 
Result so far: 3715.0
The remainder is 1 after subtracting 220 from 221.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
44 goes into 10 0 times with a remainder of 10.
The next digit of our result is 0. 
Result so far: 3715.0
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
If we divide 100 by 44, we get 2 and a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 3715.02
The remainder is 12 after subtracting 88 from 100.
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:
44 goes into 120 2 times with a remainder of 32.
Use 2 as the next digit of our solution. 
Result so far: 3715.022
Subtracting 88 from 120 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 3715.022 and a remainder of 0.0032.