863276 ÷ 12 
The aim is to understand the frequency of 12 in 863276.

Advancing to step 1:
If we divide 8 by 12, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 12

Step 2:
12 goes into 86 7 times with a remainder of 2.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 84 from 86, we get 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 12

Step 3:
When dividing 23 by 12, we get 1 with a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 71.0
The remainder is 11 after subtracting 12 from 23.
Grab the next digit (2) from the dividend, add it to 11, then carry on: 112 / 12

Going ahead to step 4:
112 divided by 12 is 9 with a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 719.0
Deduct 108 from 112 and we're left with 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 12

Let's proceed to step 5:
12 can be fit into 47 3 times, resulting in a remainder of 11.
The next digit of our result is 3. 
Result so far: 7193.0
If we subtract 36 from 47, we get 11.
Take the next digit (6) from the dividend and append it to 11, then repeat: 116 / 12

On to step 6:
When dividing 116 by 12, we get 9 with a remainder of 8.
Use 9 as the next digit of our solution. 
Result so far: 71939.0
Subtract 108 from 116 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 7:
If we divide 80 by 12, we get 6 and a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 71939.6
The remainder is 8 after subtracting 72 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 8:
The number 12 fits into 80 6 times, leaving a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 71939.66
Subtract 72 from 80 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 71939.66 with a remainder of 0.008.