We're dividing 140438 by 96 
The aim is to understand the frequency of 96 in 140438.

Moving on to step 1:
The number 96 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 96

Advancing to step 2:
If we divide 14 by 96, we get 0 and a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 96

Going ahead to step 3:
If we divide 140 by 96, we get 1 and a remainder of 44.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 96 from 140 to get 44.
Bring next digit (4) of the dividend behind the 44 and repeat the process: 444 / 96

Moving on to step 4:
96 can be fit into 444 4 times, resulting in a remainder of 60.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Subtract 384 from 444 to get 60.
Grab the next digit (3) from the dividend, add it to 60, then carry on: 603 / 96

Advancing to step 5:
96 goes into 603 6 times with a remainder of 27.
The next digit of our result is 6. 
Result so far: 146.0
Subtract 576 from 603 to get 27.
Append the next digit (8) from the dividend to 27 and continue with: 278 / 96

Advancing to step 6:
When dividing 278 by 96, we get 2 with a remainder of 86.
Put 2 as the next digit of the answer. 
Result so far: 1462.0
Subtract 192 from 278 to get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Moving on to step 7:
If we divide 860 by 96, we get 8 and a remainder of 92.
Write down 8 as next digit of the result. 
Result so far: 1462.8
If we take 768 away from 860, we end up with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Moving on to step 8:
96 can be fit into 920 9 times, resulting in a remainder of 56.
Write down 9 as next digit of the result. 
Result so far: 1462.89
Subtract 864 from 920 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 9:
The number 96 fits into 560 5 times, leaving a remainder of 80.
Record the quotient 5 as the next digit in the result. 
Result so far: 1462.895
Deduct 480 from 560 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.

Going ahead to step 10:
800 divided by 96 is 8 with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 1462.8958
Subtract 768 from 800 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 11:
320 divided by 96 is 3 with a remainder of 32.
Use 3 as the next digit of our solution. 
Result so far: 1462.89583
Subtract 288 from 320 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 12:
96 goes into 320 3 times with a remainder of 32.
Use 3 as the next digit of our solution. 
Result so far: 1462.895833
Deduct 288 from 320 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.

The quotient of the division is 1462.895833, and the remainder is 3.2e-06.