We're dividing 137471 by 96 
The aim is to understand the frequency of 96 in 137471.

Step 1:
96 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 96

Advancing to step 2:
If we divide 13 by 96, we get 0 and a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Append the next digit (7) from the dividend to 13 and continue with: 137 / 96

Advancing to step 3:
The number 96 fits into 137 1 times, leaving a remainder of 41.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 96 from 137 and we're left with 41.
Fetch the next digit (4) from the dividend, attach it to 41 and continue: 414 / 96

Advancing to step 4:
414 divided by 96 is 4 with a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Subtract 384 from 414 to get 30.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 96

On to step 5:
96 goes into 307 3 times with a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 143.0
If we take 288 away from 307, we end up with 19.
Take the next digit (1) from the dividend and append it to 19, then repeat: 191 / 96

Step 6:
96 can be fit into 191 1 times, resulting in a remainder of 95.
Write down 1 as next digit of the result. 
Result so far: 1431.0
Deduct 96 from 191 and we're left with 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

Going ahead to step 7:
If we divide 950 by 96, we get 9 and a remainder of 86.
Put 9 as the next digit of the answer. 
Result so far: 1431.9
If we subtract 864 from 950, we get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Let's proceed to step 8:
The number 96 fits into 860 8 times, leaving a remainder of 92.
Write down 8 as next digit of the result. 
Result so far: 1431.98
If we subtract 768 from 860, we get 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Moving on to step 9:
When dividing 920 by 96, we get 9 with a remainder of 56.
Write down 9 as next digit of the result. 
Result so far: 1431.989
Subtracting 864 from 920 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 10:
96 goes into 560 5 times with a remainder of 80.
The next digit of our result is 5. 
Result so far: 1431.9895
Subtract 480 from 560 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 11:
96 goes into 800 8 times with a remainder of 32.
The next digit of our result is 8. 
Result so far: 1431.98958
Subtracting 768 from 800 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.

Let's proceed to step 12:
The number 96 fits into 320 3 times, leaving a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 1431.989583
The remainder is 32 after subtracting 288 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 13:
96 goes into 320 3 times with a remainder of 32.
Use 3 as the next digit of our solution. 
Result so far: 1431.9895833
If we subtract 288 from 320, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 1431.9895833, with a leftover of 3.2e-07.