Let's divide 163945 by 44
The aim is to understand the frequency of 44 in 163945.

Step 1:
44 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
Subtract 0 from 1 to get 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 44

Advancing to step 2:
If we divide 16 by 44, we get 0 and a remainder of 16.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 16, we end up with 16.
Fetch the next digit (3) from the dividend, attach it to 16 and continue: 163 / 44

Step 3:
The number 44 fits into 163 3 times, leaving a remainder of 31.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 132 from 163 and we're left with 31.
Append the next digit (9) from the dividend to 31 and continue with: 319 / 44

Advancing to step 4:
44 can be fit into 319 7 times, resulting in a remainder of 11.
The next digit of our result is 7. 
Result so far: 37.0
If we take 308 away from 319, we end up with 11.
Append the next digit (4) from the dividend to 11 and continue with: 114 / 44

Let's proceed to step 5:
When dividing 114 by 44, we get 2 with a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 372.0
Subtract 88 from 114 to get 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 44

On to step 6:
265 divided by 44 is 6 with a remainder of 1.
Put 6 as the next digit of the answer. 
Result so far: 3726.0
If we take 264 away from 265, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 7:
If we divide 10 by 44, we get 0 and a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 3726.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
When dividing 100 by 44, we get 2 with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 3726.02
If we take 88 away from 100, we end up 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.

Step 9:
The number 44 fits into 120 2 times, leaving a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 3726.022
Subtract 88 from 120 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 3726.022, with a leftover of 0.0032.