We look at the division of 27823496 by 161 
The aim is to understand the frequency of 161 in 27823496.

Step 1:
If we divide 2 by 161, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 161

Advancing to step 2:
161 can be fit into 27 0 times, resulting in a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Bring next digit (8) of the dividend behind the 27 and repeat the process: 278 / 161

Moving on to step 3:
When dividing 278 by 161, we get 1 with a remainder of 117.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 117 after subtracting 161 from 278.
Include the next digit (2) from the dividend after 117, then repeat: 1172 / 161

Step 4:
161 can be fit into 1172 7 times, resulting in a remainder of 45.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Deduct 1127 from 1172 and we're left with 45.
Append the next digit (3) from the dividend to 45 and continue with: 453 / 161

On to step 5:
If we divide 453 by 161, we get 2 and a remainder of 131.
The number 2 becomes the next digit in our result. 
Result so far: 172.0
Deduct 322 from 453 and we're left with 131.
Fetch the next digit (4) from the dividend, attach it to 131 and continue: 1314 / 161

Advancing to step 6:
The number 161 fits into 1314 8 times, leaving a remainder of 26.
The number 8 becomes the next digit in our result. 
Result so far: 1728.0
Deduct 1288 from 1314 and we're left with 26.
Include the next digit (9) from the dividend after 26, then repeat: 269 / 161

Advancing to step 7:
When dividing 269 by 161, we get 1 with a remainder of 108.
Record the quotient 1 as the next digit in the result. 
Result so far: 17281.0
If we take 161 away from 269, we end up with 108.
Append the next digit (6) from the dividend to 108 and continue with: 1086 / 161

Advancing to step 8:
The number 161 fits into 1086 6 times, leaving a remainder of 120.
Put 6 as the next digit of the answer. 
Result so far: 172816.0
Subtracting 966 from 1086 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 9:
161 can be fit into 1200 7 times, resulting in a remainder of 73.
The number 7 becomes the next digit in our result. 
Result so far: 172816.7
If we subtract 1127 from 1200, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 10:
730 divided by 161 is 4 with a remainder of 86.
Write down 4 as next digit of the result. 
Result so far: 172816.74
Subtract 644 from 730 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.

On to step 11:
860 divided by 161 is 5 with a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 172816.745
If we take 805 away from 860, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Step 12:
550 divided by 161 is 3 with a remainder of 67.
Use 3 as the next digit of our solution. 
Result so far: 172816.7453
If we subtract 483 from 550, we get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

On to step 13:
161 can be fit into 670 4 times, resulting in a remainder of 26.
Record the quotient 4 as the next digit in the result. 
Result so far: 172816.74534
Subtracting 644 from 670 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 14:
The number 161 fits into 260 1 times, leaving a remainder of 99.
Record the quotient 1 as the next digit in the result. 
Result so far: 172816.745341
The remainder is 99 after subtracting 161 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Step 15:
161 goes into 990 6 times with a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 172816.7453416
Subtracting 966 from 990 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 16:
If we divide 240 by 161, we get 1 and a remainder of 79.
Record the quotient 1 as the next digit in the result. 
Result so far: 172816.74534161
If we take 161 away from 240, we end up with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

The final result is 172816.74534161 with a remainder of 7.9e-08.