We look at the division of 17496073 by 235 
The aim is to understand the frequency of 235 in 17496073.

Step 1:
When dividing 1 by 235, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 235

On to step 2:
The number 235 fits into 17 0 times, leaving a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Fetch the next digit (4) from the dividend, attach it to 17 and continue: 174 / 235

Let's proceed to step 3:
The number 235 fits into 174 0 times, leaving a remainder of 174.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 174 and we're left with 174.
Grab the next digit (9) from the dividend, add it to 174, then carry on: 1749 / 235

Step 4:
1749 divided by 235 is 7 with a remainder of 104.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtracting 1645 from 1749 leaves us with 104.
Grab the next digit (6) from the dividend, add it to 104, then carry on: 1046 / 235

Going ahead to step 5:
When dividing 1046 by 235, we get 4 with a remainder of 106.
Use 4 as the next digit of our solution. 
Result so far: 74.0
If we subtract 940 from 1046, we get 106.
Take the next digit (0) from the dividend and append it to 106, then repeat: 1060 / 235

On to step 6:
When dividing 1060 by 235, we get 4 with a remainder of 120.
Write down 4 as next digit of the result. 
Result so far: 744.0
If we subtract 940 from 1060, we get 120.
Take the next digit (7) from the dividend and append it to 120, then repeat: 1207 / 235

Step 7:
When dividing 1207 by 235, we get 5 with a remainder of 32.
The next digit of our result is 5. 
Result so far: 7445.0
The remainder is 32 after subtracting 1175 from 1207.
Take the next digit (3) from the dividend and append it to 32, then repeat: 323 / 235

On to step 8:
If we divide 323 by 235, we get 1 and a remainder of 88.
Record the quotient 1 as the next digit in the result. 
Result so far: 74451.0
Deduct 235 from 323 and we're left with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Step 9:
880 divided by 235 is 3 with a remainder of 175.
Use 3 as the next digit of our solution. 
Result so far: 74451.3
Deduct 705 from 880 and we're left with 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Step 10:
If we divide 1750 by 235, we get 7 and a remainder of 105.
Put 7 as the next digit of the answer. 
Result so far: 74451.37
If we subtract 1645 from 1750, we get 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Let's proceed to step 11:
235 can be fit into 1050 4 times, resulting in a remainder of 110.
Write down 4 as next digit of the result. 
Result so far: 74451.374
Deduct 940 from 1050 and we're left with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Advancing to step 12:
235 can be fit into 1100 4 times, resulting in a remainder of 160.
The number 4 becomes the next digit in our result. 
Result so far: 74451.3744
If we take 940 away from 1100, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

The final result is 74451.3744 with a remainder of 0.0016.