We're dividing 126726 by 86 
The aim is to understand the frequency of 86 in 126726.

Let's proceed to step 1:
The number 86 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 86

Moving on to step 2:
When dividing 12 by 86, we get 0 with a remainder of 12.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 12 to get 12.
Append the next digit (6) from the dividend to 12 and continue with: 126 / 86

Going ahead to step 3:
126 divided by 86 is 1 with a remainder of 40.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 86 from 126, we get 40.
Append the next digit (7) from the dividend to 40 and continue with: 407 / 86

Moving on to step 4:
86 can be fit into 407 4 times, resulting in a remainder of 63.
Write down 4 as next digit of the result. 
Result so far: 14.0
If we take 344 away from 407, we end up with 63.
Take the next digit (2) from the dividend and append it to 63, then repeat: 632 / 86

Moving on to step 5:
86 goes into 632 7 times with a remainder of 30.
Write down 7 as next digit of the result. 
Result so far: 147.0
If we take 602 away from 632, we end up with 30.
Take the next digit (6) from the dividend and append it to 30, then repeat: 306 / 86

Let's proceed to step 6:
306 divided by 86 is 3 with a remainder of 48.
Put 3 as the next digit of the answer. 
Result so far: 1473.0
If we subtract 258 from 306, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 7:
480 divided by 86 is 5 with a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 1473.5
Subtract 430 from 480 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 8:
86 goes into 500 5 times with a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 1473.55
Subtract 430 from 500 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

In conclusion, the division gives 1473.55 with a balance of 0.07.