We're dividing 163723 by 44 
The aim is to understand the frequency of 44 in 163723.

Step 1:
When dividing 1 by 44, 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 take 0 away from 1, we end up with 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 44

Moving on to step 2:
If we divide 16 by 44, we get 0 and a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 16 after subtracting 0 from 16.
Grab the next digit (3) from the dividend, add it to 16, then carry on: 163 / 44

Moving on to step 3:
163 divided by 44 is 3 with a remainder of 31.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 132 from 163 and we're left with 31.
Bring next digit (7) of the dividend behind the 31 and repeat the process: 317 / 44

Going ahead to step 4:
317 divided by 44 is 7 with a remainder of 9.
Put 7 as the next digit of the answer. 
Result so far: 37.0
Deduct 308 from 317 and we're left with 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 44

On to step 5:
92 divided by 44 is 2 with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 372.0
If we subtract 88 from 92, we get 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 44

Moving on to step 6:
44 can be fit into 43 0 times, resulting in a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 3720.0
If we take 0 away from 43, we end up with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Advancing to step 7:
The number 44 fits into 430 9 times, leaving a remainder of 34.
Write down 9 as next digit of the result. 
Result so far: 3720.9
If we take 396 away from 430, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 8:
The number 44 fits into 340 7 times, leaving a remainder of 32.
Record the quotient 7 as the next digit in the result. 
Result so far: 3720.97
If we subtract 308 from 340, we 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 9:
The number 44 fits into 320 7 times, leaving a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 3720.977
The remainder is 12 after subtracting 308 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 3720.977 with a balance of 0.0012.