We look at the division of 123860 by 96 
The aim is to understand the frequency of 96 in 123860.

Let's proceed to step 1:
The number 96 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 96

On to step 2:
12 divided by 96 is 0 with a remainder of 12.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 12 leaves us with 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 96

Step 3:
When dividing 123 by 96, we get 1 with a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 27 after subtracting 96 from 123.
Take the next digit (8) from the dividend and append it to 27, then repeat: 278 / 96

Moving on to step 4:
278 divided by 96 is 2 with a remainder of 86.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Subtracting 192 from 278 leaves us with 86.
Grab the next digit (6) from the dividend, add it to 86, then carry on: 866 / 96

Step 5:
The number 96 fits into 866 9 times, leaving a remainder of 2.
Record the quotient 9 as the next digit in the result. 
Result so far: 129.0
If we subtract 864 from 866, we get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 96

Advancing to step 6:
The number 96 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 1290.0
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 7:
96 can be fit into 200 2 times, resulting in a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 1290.2
If we take 192 away from 200, we end up 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 8:
80 divided by 96 is 0 with a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 1290.2
Subtract 0 from 80 to 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.

Moving on to step 9:
96 goes into 800 8 times with a remainder of 32.
The next digit of our result is 8. 
Result so far: 1290.208
Deduct 768 from 800 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 10:
The number 96 fits into 320 3 times, leaving a remainder of 32.
Put 3 as the next digit of the answer. 
Result so far: 1290.2083
Subtracting 288 from 320 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 11:
The number 96 fits into 320 3 times, leaving a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 1290.20833
If we take 288 away from 320, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 1290.20833 with a remaining 3.2e-05.