312271 ÷ 23 
The aim is to understand the frequency of 23 in 312271.

On to step 1:
The number 23 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 23

Advancing to step 2:
The number 23 fits into 31 1 times, leaving a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 23 from 31 and we're left with 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 23

On to step 3:
The number 23 fits into 82 3 times, leaving a remainder of 13.
The next digit of our result is 3. 
Result so far: 13.0
Subtracting 69 from 82 leaves us with 13.
Take the next digit (2) from the dividend and append it to 13, then repeat: 132 / 23

Step 4:
23 can be fit into 132 5 times, resulting in a remainder of 17.
Write down 5 as next digit of the result. 
Result so far: 135.0
Subtract 115 from 132 to get 17.
Grab the next digit (7) from the dividend, add it to 17, then carry on: 177 / 23

On to step 5:
The number 23 fits into 177 7 times, leaving a remainder of 16.
Use 7 as the next digit of our solution. 
Result so far: 1357.0
The remainder is 16 after subtracting 161 from 177.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 23

Going ahead to step 6:
When dividing 161 by 23, we get 7 with a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 13577.0
If we take 161 away from 161, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 7:
23 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13577.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
23 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13577.0
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 13577.0 with a remaining 0.0.