We're dividing 193144 by 72 
The aim is to understand the frequency of 72 in 193144.

On to step 1:
1 divided by 72 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 72

Advancing to step 2:
72 goes into 19 0 times with a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Fetch the next digit (3) from the dividend, attach it to 19 and continue: 193 / 72

Advancing to step 3:
If we divide 193 by 72, we get 2 and a remainder of 49.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 144 from 193, we get 49.
Grab the next digit (1) from the dividend, add it to 49, then carry on: 491 / 72

Step 4:
72 goes into 491 6 times with a remainder of 59.
Write down 6 as next digit of the result. 
Result so far: 26.0
If we take 432 away from 491, we end up with 59.
Bring next digit (4) of the dividend behind the 59 and repeat the process: 594 / 72

On to step 5:
72 goes into 594 8 times with a remainder of 18.
Put 8 as the next digit of the answer. 
Result so far: 268.0
Subtracting 576 from 594 leaves us with 18.
Take the next digit (4) from the dividend and append it to 18, then repeat: 184 / 72

Step 6:
If we divide 184 by 72, we get 2 and a remainder of 40.
The next digit of our result is 2. 
Result so far: 2682.0
If we take 144 away from 184, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 7:
If we divide 400 by 72, we get 5 and a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 2682.5
The remainder is 40 after subtracting 360 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 8:
When dividing 400 by 72, we get 5 with a remainder of 40.
The next digit of our result is 5. 
Result so far: 2682.55
Deduct 360 from 400 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The quotient of the division is 2682.55, and the remainder is 0.04.