We're dividing 31276 by 70 
The aim is to understand the frequency of 70 in 31276.

Advancing to step 1:
70 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 70

Let's proceed to step 2:
If we divide 31 by 70, we get 0 and a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Grab the next digit (2) from the dividend, add it to 31, then carry on: 312 / 70

Advancing to step 3:
312 divided by 70 is 4 with a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 280 from 312 to get 32.
Bring next digit (7) of the dividend behind the 32 and repeat the process: 327 / 70

Let's proceed to step 4:
The number 70 fits into 327 4 times, leaving a remainder of 47.
Put 4 as the next digit of the answer. 
Result so far: 44.0
Subtracting 280 from 327 leaves us with 47.
Take the next digit (6) from the dividend and append it to 47, then repeat: 476 / 70

On to step 5:
70 can be fit into 476 6 times, resulting in a remainder of 56.
Write down 6 as next digit of the result. 
Result so far: 446.0
The remainder is 56 after subtracting 420 from 476.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 6:
When dividing 560 by 70, we get 8 with a remainder of 0.
The next digit of our result is 8. 
Result so far: 446.8
The remainder is 0 after subtracting 560 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 7:
When dividing 0 by 70, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 446.8
Subtracting 0 from 0 leaves us 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 8:
The number 70 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 446.8
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.

After the division, we end up with 446.8 and a remainder of 0.0.