We look at the division of 30972047 by 726 
The aim is to understand the frequency of 726 in 30972047.

Moving on to step 1:
726 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (0) from the dividend and append it to 3, then repeat: 30 / 726

Advancing to step 2:
When dividing 30 by 726, we get 0 with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 30 leaves us with 30.
Take the next digit (9) from the dividend and append it to 30, then repeat: 309 / 726

Step 3:
726 goes into 309 0 times with a remainder of 309.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 309 and we're left with 309.
Bring next digit (7) of the dividend behind the 309 and repeat the process: 3097 / 726

On to step 4:
726 goes into 3097 4 times with a remainder of 193.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 2904 from 3097 leaves us with 193.
Grab the next digit (2) from the dividend, add it to 193, then carry on: 1932 / 726

Step 5:
726 goes into 1932 2 times with a remainder of 480.
Write down 2 as next digit of the result. 
Result so far: 42.0
If we subtract 1452 from 1932, we get 480.
Bring next digit (0) of the dividend behind the 480 and repeat the process: 4800 / 726

Advancing to step 6:
726 can be fit into 4800 6 times, resulting in a remainder of 444.
Put 6 as the next digit of the answer. 
Result so far: 426.0
If we take 4356 away from 4800, we end up with 444.
Include the next digit (4) from the dividend after 444, then repeat: 4444 / 726

On to step 7:
If we divide 4444 by 726, we get 6 and a remainder of 88.
Put 6 as the next digit of the answer. 
Result so far: 4266.0
If we subtract 4356 from 4444, we get 88.
Bring next digit (7) of the dividend behind the 88 and repeat the process: 887 / 726

Going ahead to step 8:
When dividing 887 by 726, we get 1 with a remainder of 161.
Put 1 as the next digit of the answer. 
Result so far: 42661.0
The remainder is 161 after subtracting 726 from 887.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

On to step 9:
1610 divided by 726 is 2 with a remainder of 158.
Put 2 as the next digit of the answer. 
Result so far: 42661.2
If we subtract 1452 from 1610, we get 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Let's proceed to step 10:
The number 726 fits into 1580 2 times, leaving a remainder of 128.
The number 2 becomes the next digit in our result. 
Result so far: 42661.22
Subtract 1452 from 1580 to get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

The final outcome is 42661.22, with a leftover of 0.128.