Let's divide 140644 by 28
The aim is to understand the frequency of 28 in 140644.

Advancing to step 1:
When dividing 1 by 28, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 28

Step 2:
14 divided by 28 is 0 with a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 14 and we're left with 14.
Grab the next digit (0) from the dividend, add it to 14, then carry on: 140 / 28

Step 3:
When dividing 140 by 28, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtracting 140 from 140 leaves us with 0.
Grab the next digit (6) from the dividend, add it to 0, then carry on: 6 / 28

On to step 4:
When dividing 6 by 28, we get 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 50.0
Subtract 0 from 6 to get 6.
Append the next digit (4) from the dividend to 6 and continue with: 64 / 28

Let's proceed to step 5:
If we divide 64 by 28, we get 2 and a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 502.0
Subtracting 56 from 64 leaves us with 8.
Append the next digit (4) from the dividend to 8 and continue with: 84 / 28

Moving on to step 6:
The number 28 fits into 84 3 times, leaving a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 5023.0
Deduct 84 from 84 and we're left 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.

Step 7:
When dividing 0 by 28, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5023.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 8:
The number 28 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5023.0
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.

The final result is 5023.0 with a remainder of 0.0.