We look at the division of 139502 by 28 
The aim is to understand the frequency of 28 in 139502.

On to step 1:
28 can be fit into 1 0 times, resulting in a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 28

On to step 2:
The number 28 fits into 13 0 times, leaving a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Append the next digit (9) from the dividend to 13 and continue with: 139 / 28

Going ahead to step 3:
139 divided by 28 is 4 with a remainder of 27.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 112 from 139 leaves us with 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 28

Step 4:
If we divide 275 by 28, we get 9 and a remainder of 23.
Use 9 as the next digit of our solution. 
Result so far: 49.0
Subtract 252 from 275 to get 23.
Include the next digit (0) from the dividend after 23, then repeat: 230 / 28

Moving on to step 5:
When dividing 230 by 28, we get 8 with a remainder of 6.
The next digit of our result is 8. 
Result so far: 498.0
Subtracting 224 from 230 leaves us with 6.
Take the next digit (2) from the dividend and append it to 6, then repeat: 62 / 28

Going ahead to step 6:
The number 28 fits into 62 2 times, leaving a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 4982.0
Subtracting 56 from 62 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
If we divide 60 by 28, we get 2 and a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 4982.2
If we take 56 away from 60, we end up 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.

Let's proceed to step 8:
28 goes into 40 1 times with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 4982.21
If we take 28 away from 40, we end up 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.

Let's proceed to step 9:
When dividing 120 by 28, we get 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 4982.214
If we subtract 112 from 120, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 10:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 4982.2142
Deduct 56 from 80 and we're left 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.

Going ahead to step 11:
If we divide 240 by 28, we get 8 and a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 4982.21428
If we take 224 away from 240, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 12:
When dividing 160 by 28, we get 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 4982.214285
Deduct 140 from 160 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 13:
28 goes into 200 7 times with a remainder of 4.
The next digit of our result is 7. 
Result so far: 4982.2142857
Subtract 196 from 200 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 14:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 4982.21428571
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.

After the division, we end up with 4982.21428571 and a remainder of 1.2e-08.