We're dividing 67239351 by 163 
The aim is to understand the frequency of 163 in 67239351.

Going ahead to step 1:
6 divided by 163 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 163

Going ahead to step 2:
67 divided by 163 is 0 with a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 67 leaves us with 67.
Fetch the next digit (2) from the dividend, attach it to 67 and continue: 672 / 163

On to step 3:
If we divide 672 by 163, we get 4 and a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 652 from 672, we get 20.
Append the next digit (3) from the dividend to 20 and continue with: 203 / 163

Step 4:
163 goes into 203 1 times with a remainder of 40.
The number 1 becomes the next digit in our result. 
Result so far: 41.0
Subtract 163 from 203 to get 40.
Take the next digit (9) from the dividend and append it to 40, then repeat: 409 / 163

Step 5:
The number 163 fits into 409 2 times, leaving a remainder of 83.
Put 2 as the next digit of the answer. 
Result so far: 412.0
The remainder is 83 after subtracting 326 from 409.
Grab the next digit (3) from the dividend, add it to 83, then carry on: 833 / 163

Step 6:
833 divided by 163 is 5 with a remainder of 18.
Use 5 as the next digit of our solution. 
Result so far: 4125.0
The remainder is 18 after subtracting 815 from 833.
Include the next digit (5) from the dividend after 18, then repeat: 185 / 163

Advancing to step 7:
163 goes into 185 1 times with a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 41251.0
Subtracting 163 from 185 leaves us with 22.
Grab the next digit (1) from the dividend, add it to 22, then carry on: 221 / 163

On to step 8:
The number 163 fits into 221 1 times, leaving a remainder of 58.
Record the quotient 1 as the next digit in the result. 
Result so far: 412511.0
Subtract 163 from 221 to get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Let's proceed to step 9:
163 can be fit into 580 3 times, resulting in a remainder of 91.
Use 3 as the next digit of our solution. 
Result so far: 412511.3
If we subtract 489 from 580, we get 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Step 10:
163 goes into 910 5 times with a remainder of 95.
Write down 5 as next digit of the result. 
Result so far: 412511.35
Deduct 815 from 910 and we're left with 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

On to step 11:
163 goes into 950 5 times with a remainder of 135.
Write down 5 as next digit of the result. 
Result so far: 412511.355
If we take 815 away from 950, we end up with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

The final result is 412511.355 with a remainder of 0.0135.