We're dividing 86728831 by 544 
The aim is to understand the frequency of 544 in 86728831.

Moving on to step 1:
When dividing 8 by 544, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 544

Going ahead to step 2:
The number 544 fits into 86 0 times, leaving a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Include the next digit (7) from the dividend after 86, then repeat: 867 / 544

Let's proceed to step 3:
867 divided by 544 is 1 with a remainder of 323.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 544 from 867, we get 323.
Append the next digit (2) from the dividend to 323 and continue with: 3232 / 544

Going ahead to step 4:
If we divide 3232 by 544, we get 5 and a remainder of 512.
The next digit of our result is 5. 
Result so far: 15.0
Subtracting 2720 from 3232 leaves us with 512.
Bring next digit (8) of the dividend behind the 512 and repeat the process: 5128 / 544

Advancing to step 5:
5128 divided by 544 is 9 with a remainder of 232.
The next digit of our result is 9. 
Result so far: 159.0
If we subtract 4896 from 5128, we get 232.
Take the next digit (8) from the dividend and append it to 232, then repeat: 2328 / 544

Advancing to step 6:
544 can be fit into 2328 4 times, resulting in a remainder of 152.
The number 4 becomes the next digit in our result. 
Result so far: 1594.0
If we subtract 2176 from 2328, we get 152.
Fetch the next digit (3) from the dividend, attach it to 152 and continue: 1523 / 544

Moving on to step 7:
544 goes into 1523 2 times with a remainder of 435.
Write down 2 as next digit of the result. 
Result so far: 15942.0
Subtracting 1088 from 1523 leaves us with 435.
Take the next digit (1) from the dividend and append it to 435, then repeat: 4351 / 544

On to step 8:
544 can be fit into 4351 7 times, resulting in a remainder of 543.
The number 7 becomes the next digit in our result. 
Result so far: 159427.0
The remainder is 543 after subtracting 3808 from 4351.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5430, and continue the process.

Advancing to step 9:
5430 divided by 544 is 9 with a remainder of 534.
Put 9 as the next digit of the answer. 
Result so far: 159427.9
If we take 4896 away from 5430, we end up with 534.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5340, and continue the process.

Step 10:
The number 544 fits into 5340 9 times, leaving a remainder of 444.
The next digit of our result is 9. 
Result so far: 159427.99
The remainder is 444 after subtracting 4896 from 5340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4440, and continue the process.

After the division, we end up with 159427.99 and a remainder of 0.444.