We look at the division of 13039928 by 232 
The aim is to understand the frequency of 232 in 13039928.

Advancing to step 1:
1 divided by 232 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 232

Moving on to step 2:
13 divided by 232 is 0 with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Fetch the next digit (0) from the dividend, attach it to 13 and continue: 130 / 232

Let's proceed to step 3:
When dividing 130 by 232, we get 0 with a remainder of 130.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 130, we end up with 130.
Grab the next digit (3) from the dividend, add it to 130, then carry on: 1303 / 232

Step 4:
232 can be fit into 1303 5 times, resulting in a remainder of 143.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtracting 1160 from 1303 leaves us with 143.
Take the next digit (9) from the dividend and append it to 143, then repeat: 1439 / 232

Going ahead to step 5:
232 can be fit into 1439 6 times, resulting in a remainder of 47.
Use 6 as the next digit of our solution. 
Result so far: 56.0
Subtract 1392 from 1439 to get 47.
Take the next digit (9) from the dividend and append it to 47, then repeat: 479 / 232

On to step 6:
479 divided by 232 is 2 with a remainder of 15.
The number 2 becomes the next digit in our result. 
Result so far: 562.0
If we subtract 464 from 479, we get 15.
Append the next digit (2) from the dividend to 15 and continue with: 152 / 232

On to step 7:
When dividing 152 by 232, we get 0 with a remainder of 152.
Write down 0 as next digit of the result. 
Result so far: 5620.0
The remainder is 152 after subtracting 0 from 152.
Fetch the next digit (8) from the dividend, attach it to 152 and continue: 1528 / 232

Moving on to step 8:
232 can be fit into 1528 6 times, resulting in a remainder of 136.
Put 6 as the next digit of the answer. 
Result so far: 56206.0
Deduct 1392 from 1528 and we're left with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Step 9:
232 goes into 1360 5 times with a remainder of 200.
Use 5 as the next digit of our solution. 
Result so far: 56206.5
Subtract 1160 from 1360 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 10:
The number 232 fits into 2000 8 times, leaving a remainder of 144.
Use 8 as the next digit of our solution. 
Result so far: 56206.58
If we take 1856 away from 2000, we end up with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Going ahead to step 11:
1440 divided by 232 is 6 with a remainder of 48.
Use 6 as the next digit of our solution. 
Result so far: 56206.586
Subtract 1392 from 1440 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 12:
The number 232 fits into 480 2 times, leaving a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 56206.5862
If we subtract 464 from 480, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 13:
160 divided by 232 is 0 with a remainder of 160.
Write down 0 as next digit of the result. 
Result so far: 56206.5862
The remainder is 160 after subtracting 0 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Step 14:
232 goes into 1600 6 times with a remainder of 208.
Write down 6 as next digit of the result. 
Result so far: 56206.586206
Deduct 1392 from 1600 and we're left with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

On to step 15:
The number 232 fits into 2080 8 times, leaving a remainder of 224.
Put 8 as the next digit of the answer. 
Result so far: 56206.5862068
If we take 1856 away from 2080, we end up with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

On to step 16:
2240 divided by 232 is 9 with a remainder of 152.
Use 9 as the next digit of our solution. 
Result so far: 56206.58620689
Subtracting 2088 from 2240 leaves us with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

The final outcome is 56206.58620689, with a leftover of 1.52e-07.