260721 ÷ 28 
The aim is to understand the frequency of 28 in 260721.

Step 1:
2 divided by 28 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 28

Advancing to step 2:
If we divide 26 by 28, we get 0 and a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Bring next digit (0) of the dividend behind the 26 and repeat the process: 260 / 28

Step 3:
28 can be fit into 260 9 times, resulting in a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtract 252 from 260 to get 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 28

On to step 4:
28 can be fit into 87 3 times, resulting in a remainder of 3.
The number 3 becomes the next digit in our result. 
Result so far: 93.0
If we subtract 84 from 87, we get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 28

Advancing to step 5:
28 can be fit into 32 1 times, resulting in a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 931.0
If we subtract 28 from 32, we get 4.
Fetch the next digit (1) from the dividend, attach it to 4 and continue: 41 / 28

On to step 6:
28 can be fit into 41 1 times, resulting in a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 9311.0
Subtracting 28 from 41 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
If we divide 130 by 28, we get 4 and a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 9311.4
Subtracting 112 from 130 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
28 goes into 180 6 times with a remainder of 12.
The next digit of our result is 6. 
Result so far: 9311.46
Deduct 168 from 180 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 9:
If we divide 120 by 28, we get 4 and a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 9311.464
The remainder is 8 after subtracting 112 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 10:
When dividing 80 by 28, we get 2 with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 9311.4642
The remainder is 24 after subtracting 56 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 11:
240 divided by 28 is 8 with a remainder of 16.
The next digit of our result is 8. 
Result so far: 9311.46428
If we subtract 224 from 240, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 12:
160 divided by 28 is 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 9311.464285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 13:
28 can be fit into 200 7 times, resulting in a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 9311.4642857
Deduct 196 from 200 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 14:
If we divide 40 by 28, we get 1 and a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 9311.46428571
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final outcome is 9311.46428571, with a leftover of 1.2e-08.