139612 divided by 28 
The aim is to understand the frequency of 28 in 139612.

Going ahead to step 1:
1 divided by 28 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 28

On to step 2:
If we divide 13 by 28, we get 0 and a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 13 after subtracting 0 from 13.
Bring next digit (9) of the dividend behind the 13 and repeat the process: 139 / 28

Step 3:
The number 28 fits into 139 4 times, leaving a remainder of 27.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtract 112 from 139 to get 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 28

Going ahead to step 4:
When dividing 276 by 28, we get 9 with a remainder of 24.
Use 9 as the next digit of our solution. 
Result so far: 49.0
If we subtract 252 from 276, we get 24.
Grab the next digit (1) from the dividend, add it to 24, then carry on: 241 / 28

On to step 5:
28 can be fit into 241 8 times, resulting in a remainder of 17.
Record the quotient 8 as the next digit in the result. 
Result so far: 498.0
Deduct 224 from 241 and we're left with 17.
Fetch the next digit (2) from the dividend, attach it to 17 and continue: 172 / 28

Moving on to step 6:
If we divide 172 by 28, we get 6 and a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 4986.0
If we subtract 168 from 172, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 7:
28 goes into 40 1 times with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 4986.1
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.

Advancing to step 8:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 4986.14
Deduct 112 from 120 and we're left 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.

On to step 9:
When dividing 80 by 28, we get 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 4986.142
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 10:
If we divide 240 by 28, we get 8 and a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 4986.1428
Subtract 224 from 240 to get 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 11:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 4986.14285
If we subtract 140 from 160, we 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.

Advancing to step 12:
When dividing 200 by 28, we get 7 with a remainder of 4.
The next digit of our result is 7. 
Result so far: 4986.142857
If we subtract 196 from 200, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 13:
If we divide 40 by 28, we get 1 and a remainder of 12.
The next digit of our result is 1. 
Result so far: 4986.1428571
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:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 4986.14285714
If we take 112 away from 120, 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.

In conclusion, the division gives 4986.14285714 with a balance of 8e-09.