We look at the division of 97260 by 88 
The aim is to understand the frequency of 88 in 97260.

Step 1:
88 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 88

Step 2:
When dividing 97 by 88, we get 1 with a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 88 away from 97, we end up with 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 88

On to step 3:
If we divide 92 by 88, we get 1 and a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
The remainder is 4 after subtracting 88 from 92.
Take the next digit (6) from the dividend and append it to 4, then repeat: 46 / 88

Let's proceed to step 4:
46 divided by 88 is 0 with a remainder of 46.
Put 0 as the next digit of the answer. 
Result so far: 110.0
If we take 0 away from 46, we end up with 46.
Fetch the next digit (0) from the dividend, attach it to 46 and continue: 460 / 88

Advancing to step 5:
If we divide 460 by 88, we get 5 and a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 1105.0
If we take 440 away from 460, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 6:
200 divided by 88 is 2 with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 1105.2
The remainder is 24 after subtracting 176 from 200.
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 7:
88 goes into 240 2 times with a remainder of 64.
Use 2 as the next digit of our solution. 
Result so far: 1105.22
If we subtract 176 from 240, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The final result is 1105.22 with a remainder of 0.064.