We're dividing 326154 by 12 
The aim is to understand the frequency of 12 in 326154.

On to step 1:
The number 12 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 12

Advancing to step 2:
12 goes into 32 2 times with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 24 away from 32, we end up with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 12

On to step 3:
When dividing 86 by 12, we get 7 with a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtracting 84 from 86 leaves us with 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 12

Step 4:
The number 12 fits into 21 1 times, leaving a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 271.0
The remainder is 9 after subtracting 12 from 21.
Include the next digit (5) from the dividend after 9, then repeat: 95 / 12

Step 5:
If we divide 95 by 12, we get 7 and a remainder of 11.
Use 7 as the next digit of our solution. 
Result so far: 2717.0
Subtracting 84 from 95 leaves us with 11.
Take the next digit (4) from the dividend and append it to 11, then repeat: 114 / 12

Let's proceed to step 6:
The number 12 fits into 114 9 times, leaving a remainder of 6.
Record the quotient 9 as the next digit in the result. 
Result so far: 27179.0
Subtracting 108 from 114 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
When dividing 60 by 12, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 27179.5
Deduct 60 from 60 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.

Going ahead to step 8:
0 divided by 12 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 27179.5
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.

On to step 9:
12 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 27179.5
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.

The final result is 27179.5 with a remainder of 0.0.