We're dividing 206861 by 28 
The aim is to understand the frequency of 28 in 206861.

On to step 1:
The number 28 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 28

Advancing to step 2:
20 divided by 28 is 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Include the next digit (6) from the dividend after 20, then repeat: 206 / 28

Let's proceed to step 3:
28 goes into 206 7 times with a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Deduct 196 from 206 and we're left with 10.
Append the next digit (8) from the dividend to 10 and continue with: 108 / 28

Step 4:
28 can be fit into 108 3 times, resulting in a remainder of 24.
Write down 3 as next digit of the result. 
Result so far: 73.0
Subtract 84 from 108 to get 24.
Append the next digit (6) from the dividend to 24 and continue with: 246 / 28

Let's proceed to step 5:
28 can be fit into 246 8 times, resulting in a remainder of 22.
The next digit of our result is 8. 
Result so far: 738.0
Deduct 224 from 246 and we're left with 22.
Bring next digit (1) of the dividend behind the 22 and repeat the process: 221 / 28

Going ahead to step 6:
The number 28 fits into 221 7 times, leaving a remainder of 25.
Use 7 as the next digit of our solution. 
Result so far: 7387.0
Deduct 196 from 221 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 7:
250 divided by 28 is 8 with a remainder of 26.
Put 8 as the next digit of the answer. 
Result so far: 7387.8
The remainder is 26 after subtracting 224 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
28 can be fit into 260 9 times, resulting in a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 7387.89
If we take 252 away from 260, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
The number 28 fits into 80 2 times, leaving a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 7387.892
If we subtract 56 from 80, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 10:
When dividing 240 by 28, we get 8 with a remainder of 16.
The next digit of our result is 8. 
Result so far: 7387.8928
Subtracting 224 from 240 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 11:
28 goes into 160 5 times with a remainder of 20.
The next digit of our result is 5. 
Result so far: 7387.89285
Deduct 140 from 160 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 12:
When dividing 200 by 28, we get 7 with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 7387.892857
Subtracting 196 from 200 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 13:
When dividing 40 by 28, we get 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 7387.8928571
Subtracting 28 from 40 leaves us 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.

On to step 14:
When dividing 120 by 28, we get 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 7387.89285714
Subtracting 112 from 120 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final outcome is 7387.89285714, with a leftover of 8e-09.