We're dividing 106851 by 88 
The aim is to understand the frequency of 88 in 106851.

On to step 1:
When dividing 1 by 88, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 88

Let's proceed to step 2:
10 divided by 88 is 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Fetch the next digit (6) from the dividend, attach it to 10 and continue: 106 / 88

On to step 3:
88 can be fit into 106 1 times, resulting in a remainder of 18.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 18 after subtracting 88 from 106.
Take the next digit (8) from the dividend and append it to 18, then repeat: 188 / 88

On to step 4:
88 goes into 188 2 times with a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Deduct 176 from 188 and we're left with 12.
Append the next digit (5) from the dividend to 12 and continue with: 125 / 88

Step 5:
88 goes into 125 1 times with a remainder of 37.
Write down 1 as next digit of the result. 
Result so far: 121.0
Subtracting 88 from 125 leaves us with 37.
Grab the next digit (1) from the dividend, add it to 37, then carry on: 371 / 88

Let's proceed to step 6:
If we divide 371 by 88, we get 4 and a remainder of 19.
Put 4 as the next digit of the answer. 
Result so far: 1214.0
Subtract 352 from 371 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 7:
If we divide 190 by 88, we get 2 and a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 1214.2
Deduct 176 from 190 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
140 divided by 88 is 1 with a remainder of 52.
The number 1 becomes the next digit in our result. 
Result so far: 1214.21
If we take 88 away from 140, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 9:
The number 88 fits into 520 5 times, leaving a remainder of 80.
The next digit of our result is 5. 
Result so far: 1214.215
If we subtract 440 from 520, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 10:
If we divide 800 by 88, we get 9 and a remainder of 8.
The next digit of our result is 9. 
Result so far: 1214.2159
Subtracting 792 from 800 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 11:
The number 88 fits into 80 0 times, leaving a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 1214.2159
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 12:
800 divided by 88 is 9 with a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 1214.215909
Subtract 792 from 800 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 13:
88 can be fit into 80 0 times, resulting in a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 1214.215909
Deduct 0 from 80 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 14:
The number 88 fits into 800 9 times, leaving a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 1214.21590909
Subtract 792 from 800 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Our division results in 1214.21590909 with a remaining 8e-09.