We're dividing 139537 by 28 
The aim is to understand the frequency of 28 in 139537.

Moving on to step 1:
28 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 28

Going ahead to step 2:
13 divided by 28 is 0 with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 28

On to step 3:
If we divide 139 by 28, we get 4 and a remainder of 27.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Deduct 112 from 139 and we're left with 27.
Fetch the next digit (5) from the dividend, attach it to 27 and continue: 275 / 28

On to step 4:
275 divided by 28 is 9 with a remainder of 23.
Put 9 as the next digit of the answer. 
Result so far: 49.0
If we subtract 252 from 275, we get 23.
Bring next digit (3) of the dividend behind the 23 and repeat the process: 233 / 28

On to step 5:
The number 28 fits into 233 8 times, leaving a remainder of 9.
The next digit of our result is 8. 
Result so far: 498.0
If we take 224 away from 233, we end up with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 28

Going ahead to step 6:
When dividing 97 by 28, we get 3 with a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 4983.0
The remainder is 13 after subtracting 84 from 97.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
The number 28 fits into 130 4 times, leaving a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 4983.4
Subtracting 112 from 130 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
The number 28 fits into 180 6 times, leaving a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 4983.46
If we subtract 168 from 180, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 9:
When dividing 120 by 28, we get 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 4983.464
If we subtract 112 from 120, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 10:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 4983.4642
The remainder is 24 after subtracting 56 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 11:
240 divided by 28 is 8 with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 4983.46428
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.

On to step 12:
When dividing 160 by 28, we get 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 4983.464285
Subtract 140 from 160 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 13:
28 can be fit into 200 7 times, resulting in a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 4983.4642857
The remainder is 4 after subtracting 196 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 14:
28 can be fit into 40 1 times, resulting in a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 4983.46428571
Deduct 28 from 40 and we're left 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.

In conclusion, the division gives 4983.46428571 with a balance of 1.2e-08.