We're dividing 39785992 by 862 
The aim is to understand the frequency of 862 in 39785992.

Moving on to step 1:
When dividing 3 by 862, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 862

Going ahead to step 2:
The number 862 fits into 39 0 times, leaving a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Include the next digit (7) from the dividend after 39, then repeat: 397 / 862

On to step 3:
When dividing 397 by 862, we get 0 with a remainder of 397.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 397, we get 397.
Append the next digit (8) from the dividend to 397 and continue with: 3978 / 862

Advancing to step 4:
The number 862 fits into 3978 4 times, leaving a remainder of 530.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 3448 from 3978 to get 530.
Append the next digit (5) from the dividend to 530 and continue with: 5305 / 862

Step 5:
862 can be fit into 5305 6 times, resulting in a remainder of 133.
The next digit of our result is 6. 
Result so far: 46.0
Deduct 5172 from 5305 and we're left with 133.
Append the next digit (9) from the dividend to 133 and continue with: 1339 / 862

Going ahead to step 6:
When dividing 1339 by 862, we get 1 with a remainder of 477.
The number 1 becomes the next digit in our result. 
Result so far: 461.0
Subtract 862 from 1339 to get 477.
Bring next digit (9) of the dividend behind the 477 and repeat the process: 4779 / 862

Step 7:
If we divide 4779 by 862, we get 5 and a remainder of 469.
Use 5 as the next digit of our solution. 
Result so far: 4615.0
If we take 4310 away from 4779, we end up with 469.
Fetch the next digit (2) from the dividend, attach it to 469 and continue: 4692 / 862

Let's proceed to step 8:
When dividing 4692 by 862, we get 5 with a remainder of 382.
Use 5 as the next digit of our solution. 
Result so far: 46155.0
Subtract 4310 from 4692 to get 382.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3820, and continue the process.

Advancing to step 9:
862 goes into 3820 4 times with a remainder of 372.
Use 4 as the next digit of our solution. 
Result so far: 46155.4
If we subtract 3448 from 3820, we get 372.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3720, and continue the process.

Step 10:
When dividing 3720 by 862, we get 4 with a remainder of 272.
Put 4 as the next digit of the answer. 
Result so far: 46155.44
Deduct 3448 from 3720 and we're left with 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

In conclusion, the division gives 46155.44 with a balance of 0.272.