We're dividing 171974 by 85 
The aim is to understand the frequency of 85 in 171974.

Step 1:
When dividing 1 by 85, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 85

Advancing to step 2:
85 can be fit into 17 0 times, resulting in a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 17 leaves us with 17.
Append the next digit (1) from the dividend to 17 and continue with: 171 / 85

Advancing to step 3:
When dividing 171 by 85, we get 2 with a remainder of 1.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 170 from 171 to get 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 85

Going ahead to step 4:
If we divide 19 by 85, we get 0 and a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Subtracting 0 from 19 leaves us with 19.
Include the next digit (7) from the dividend after 19, then repeat: 197 / 85

Let's proceed to step 5:
85 can be fit into 197 2 times, resulting in a remainder of 27.
Write down 2 as next digit of the result. 
Result so far: 202.0
Subtracting 170 from 197 leaves us with 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 85

Advancing to step 6:
85 goes into 274 3 times with a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 2023.0
If we subtract 255 from 274, we 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.

Step 7:
If we divide 190 by 85, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 2023.2
Subtracting 170 from 190 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
When dividing 200 by 85, we get 2 with a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 2023.22
Deduct 170 from 200 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Our division results in 2023.22 with a remaining 0.03.